Key words
HEADWORDS: General Accountancy - Partnership Accountancy, IWETO-code: S192 Accounting Science
Objectives
- The course intends to provide the student with knowledge in the general technique of the accountancy, namely the simple and double accountancy.
- One bases himself hereby on the Belgian accountancy legislation.
- The student will apply this practical knowledge especially in exercises at which the connection with the annual account is made.
- The student has to obtain insight in the structure of the annual account so that he can interprete and assess an annual account
Topics
In this course there is an emphasis on acquiring of a profound knowledge of accountancy techniques, the functioning of accounts and the interpretation of the annual account.
All sections of the balance and the profit-and-loss account are discussed. Thereafter the theory is made clear by the means of exercises.
Prerequisites
Sufficient knowledge of the pillar financial management from the formation part MANAGEMENT
Final Objectives
GENERAL REQUISITES:
- Skills: - Think-and reason skills - Actualise knowledge - Consult sources - Obtain and process information
- Attitudes: - Precision and accuracy
GENERAL PROFESSIONAL REQUISITES:
- Skills: - Assessment of offered knowledge (critical adjustment) - Be able to analyse documents - Deal with figures - Be able to interprete and apply professional oriented guidelines - Work efficiently, result directed - Draw up plans on short, medium and long term, and adjust where necessary - Think logically - Arrange and handle an efficient administration, maintain an efficient classification system
- Attitudes: - Order and neatness - Result directed - Work systematically
SPECIFIC PROFESSIONAL REQUISITES:
- Knowledge: - Accountancy legislation - Accounting procedures - Knowledge of sources that contain accounting data - Knowledge of the professional literature on an accountancy level - Imposed knowledge of the trade documents - Knowledge of the legally required parts - Knowledge of the data carriers that are necessary to draw up the legally required parts - Knowledge of professional terminology
- Skills: - Follow the fast evolving legislation on the area of accountancy and check for correctness, completeness and topicality - Translate rather formal law texts to direct usable information - Locate, inventory and gather all possible sources that contain accounting data effective and efficient - Check the gathered information and documents effective for correctness, completeness and topicality, introduce pressure points and additions. Take action where necessary to obtain improvements - Gather, registrate and classify professional oriented data - Gather all account pieces with regard to the report period effective and efficient - Gather data to draw up the legally required pieces with compliance with the legal terms - Insight in the organisation of the account office or the company - Control the legal accountancy - Arrange and handle an efficient administration, maintain an efficient classification system - Keep the financial administration up to date: invoices, wages and other personnel costs, suppliers account... - Wage calculation and administration
- Attitudes: - Practical orientation - Value added to the available information - Distil result oriented or relevant information - Like to work with data
Materials used
Handbook + syllabus
Study costs
Handbook: shop price
Syllabus: accepted cost price, specified by the board
Study guidance
Monitor is provided.
Teaching Methods
An interactive teaching conversation, followed by exercises that are first prepared individually and corrected classically after that.
Assessment
First and second session: Written exam: 100%
Lecturer(s)
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