 | Study programme 2021-2022 | Français | |
| Advanced General Accounting and Control Concepts - AAEHP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-020 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 3 | 0 | 0 | 0 | 0 | Q2 |
Content of Learning Activity
- Chapter I - Operations on financial fixed assets and investments of cash
- Chapter II - Commercial operations
- Chapter III - Capital gains tax
- Chapter IV - Capital reduction and depreciation
- Chapter V - Remunerations and social costs
- Chapter VI - VAT
- Software Winbooks (canceled if Covid-19 still present)
Required Reading
Note de cours - Comptabilité générale avancée et notions de contrôle - Colot Olivier
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
- Antoine J. & Guiaux J. (2014), " Comptabilité : méthode d'apprentissage avec tests et corrigés ", De Boeck, 9è édition, ISBN : 9782804183141, 273 + 81 +33 pages.
- Avis de la commission des normes comptables
- Cerrada K., De Rongé Y., De Wolf M., Gatz M. (2014), "Comptabilité et analyse des états financiers: principes et applications", De Boeck, 344 pages.
- Code des sociétés
- De Lembre E., Vander Linden M., Mercier S., Van de Velde L. (2013), " Principes de comptabilisation 2013 ", Kluwer, 839 pages.
Mode of delivery
- From a distance
Type of Teaching Activity/Activities
- Cours magistraux
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)