Study programme 2023-2024 | Français | ||
General Accounting - AAEP | |||
Learning Activity |
Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
---|---|---|---|---|
W-COGE-002 |
|
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 45 | 45 | 0 | 10 | 0 | A |
Content of Learning Activity
Part 1 : common operations of an accountng year : VAT, inventoies, FA acquistion and disposals, depreciation, defeed assets and liabilities, provissons.
Part 2 : complex operations of an accounting year : capital issue and increase, loans, material andimmaterial fixed assets (acquisition, valuation, disposal), capital subisidies,porvisosn, deferred taxes, taxes, ISOC,
Required Reading
Note de cours - Partie 1 - Carton - Comblé K., Bughin C.
,Note de cours - Partie 2 - Carton - Bughin C., Comblé K.
Required Learning Resources/Tools
Not applicable
Recommended Reading
Travaux Pratiques - Partie 2 - Carton - Bughin C., Comblé K.
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
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)
Location of learning activity
Location of assessment