Key words
General and Corporate bookkeeping
Objectives
The course of general bookkeeping expands on what was learnt during the second 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
You will learn to book and process:- Financial assets-Investment grants-Provisions an deferred taxation
- Leasing and other similar rights
- Amounts payable within one year and amounts payable after more than one year
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 and corporate bookkeeping second year.
Final Objectives
Materials used
Course book:
"Deel 2 Het Belgisch boekhoudrecht"
"Deel 3 Grondige studie van de jaarrekening"E De Lembre ea, uitgeverij Wolters Plantijn
Study costs
The normal market price of the course book.
Study guidance
Individual monitoring
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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