Content of Learning Activity

General accounting :
- accounting assumptions,
- mechanisms and tools
- Content of the balance sheet and profit and loss account
- Complete accounting cycle based on simple operations : current operations (purchases, sales, VAT, salaries, purchase and resale of fixed assets) and year-end operations (stocks, depreciation, adjustments, provisions, allocation)
Overview of anglo-saxon financial statements ;
IFRS ;
Balance sheet and statements of profit and loss ; analysis by ratios ; economic risk.

Required Learning Resources/Tools

Not applicable

Recommended Learning Resources/Tools

Not applicable

Other Recommended Reading

Antoine, Lexique de la comptabilité, De Boeck.
Delvaux , Le plan comptable général 2000, ECP.
Khrouz et Vlasselaer, Comptabilité générale, Office international de librairie.
Vincke J.P., La comptabilité des sociétés 2007, Editions Standaard.
Antoine J., Dehan-Maroye R., Dendauw C., Traité de comptabilisation : Répertoire documenté des imputations , De Boeck, Bruxelles, 2004.
CABY, KOËLH, Analyse financière, Pearson Education, 2012.
OOGHE, VAN WYMEERSCH, H. VANDER BAUWHEDE ; Traité d'analyse financière; Anthemis; 2018; 2 tomes.
BREALEY, MYERS, Principes de gestion financière, Pearson Education, 2008.
PARIENTE, Analyse financière et évaluation d'entreprise, Pearson, collection Synthex, 2009.

Mode of delivery

• Face-to-face

Type of Teaching Activity/Activities

• Cours magistraux
• Conférences
• Travaux pratiques
• Etudes de cas
• Préparations, travaux, recherches d'information

Evaluations

The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)