Key words
General and Corporation Bookkeeping I
Objectives
The student has the basic knowledge of accounting and is able to apply this subject correctly.
The student obtains elementary insight in order to analyse an accounting problem independently.
Topics
The course aims at providing a profound knowledge of accounting techniques, the accounts and teaches how to interpret the annual accounts.
All items of the balance sheet and the profit-and-loss account are studied. The course is a combination of theory and practical exercises.
Prerequisites
Sufficient knowledge of financial management from the course MANAGEMENT.
Final Objectives
Knowledge:
Job-related (specific):- accounting law
- accounting procedures
- knowledge of sources containing accounting information
- knowledge of professional literature
- thorough knowledge of commercial documents
- knowledge of statutory documents
- knowledge of technical terminology
Skills:
General:- thinking and reasoning power
- updating one's knowledge
- consulting sources
- collecting and processing information
Job-related (general):- being critical
- being able to analyse documents
- being able to work with figures
- being able to interpret and apply job-related instructions
- being efficient
- making plans in the short, medium and long term and changing them if necessary
- thinking logically
- organizing an efficient accounting system
Job-related (specific):- following legislation concerning accountancy, tax law and check whether it is correct, complete and up to date
- converting formal texts of law to ready-to-use information
- finding and collecting all sorts of sources containing accounting, fiscal, social and economic information collecting, registering and classifying job-related data
- collecting data in order to draw up statutory documents and completing these documents within the statutory periods
- knowing something about the organization of an accounting office or an enterprise
- having a consistent knowledge of accounting
- being able to organize an efficient accounting and classification system
- being able keep financial records
- being able to keep pay-roll records
Attitudes:
General:- being precise and accurate
Job-related (general):- being practical
- adding value to the information at one's disposal
- being able to distil relevant information
- being eager to work with figures
Materials used
Handbook and syllabus.
Study costs
Handbook : current market price.
Syllabus : current unit price determined under Hogeschool rules.
Study guidance
Tutoring
Teaching Methods
A combination of lecturing, interactive discussion and exercises, which have been prepared individually and are to be corrected in class afterwards.
Assessment
- First exam session: 100 % written exam
- Examination Board Flemish Community (ditto regular student)
- Second exam session: 100 % written exam
Lecturer(s)
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