Key words
General and Corporate bookkeeping
Objectives
The course of general bookkeeping expands on what was learnt during the first year.In this way, you will get to know everything you need to allow you to perform all bookkeeping tasks for regular trade transactions expertly, to evaluate financial and fiscal implications and to make up an annual statement of account correctly.
The course of general and corporate bookkeeping teaches you to deal with various problems encountered in modern companies.
Topics
Extensive coverage of:- The Belgian accounting law and practice
- The Accounting principles and rules
You will learn to book and process:- various sources of corporate capital and reserves, share premium, account accumulated profits, loss carried forward
- Fixed assets and depreciations-Investments (participated intrest)
- Receivables (long terms/short terms)
- Cash at bank and on hand
- Deferred charges and accrued income. Accrued charges and deferred income
- Contingencies , commitments and post balance sheet events
For each of these aspects , the interaction with taxation will be shown.
In this way you will gain insight into corporate taxation and the accounting process associated with it.
Prerequisites
General bookkeeping first year.
Final Objectives
cp. objectives and topics.
Materials used
book or syllabus
Study costs
Unit price determined under hogeschool rules.
Study guidance
Individual coaching.
Teaching Methods
Lecture combined with interactive discussions.
The exercises are first presented and explained to the class and then solved.
Assessment
- First exam session: 100 % written exam
- Second exam session: 100 % written exam
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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