Study programme 2022-2023 | Français | ||
Advanced General Accounting and Control Concepts - AAEP | |||
Learning Activity |
Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
---|---|---|---|---|
W-COGE-016 |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 15 | 12 | 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
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
- Code des sociétés et des associations (CSA)
- Dumont et Ghijselinck (2022), Principes de comptabilisation, Les principes d'une comptabilité efficace et rapide, Wolters Kluwer.
- Dendauw, Dupont, Etienne, Ghysels, Longerstaey, Michel, Niessen, et Vincke (2017), Le nouveau droit comptable belge - Les surprises de la transposition de la Directive 2013/34/UE, Wolters Kluwer
- Mercier S. (2015), " Droit Comptable Belge ", Editions Corporate Copyright, 220 pages.
- Peeters Kris, Assez A., Blomme, H. & Darville, C. (2016), " Directive comptable européenne et sa transposition en droit belge ", Centre d'information du révisorat d'entreprises, ISBN : 978-90-466-0813-5, 182 p.
Mode of delivery
Type of Teaching Activity/Activities
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)