Key words
General and Corporation Bookkeeping I, IWETO-code, S192 accounting sciences, general bookkeeping, corporation bookkeeping
Objectives
- The course intends to give the student knowledge into the general technique of accounting, namely singular and compound accounting
- Course relies on the Belgian bookkeeping legislation
- Student has to apply this practical knowledge in exercises with connection to the annual account
- Student has to gain insight in structure of the annual account so that he is able to interpret and asses an annual account
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 data carriers needed to make up the legally required pieces
- Knowledge of technical terminology
Skills:
General: - Thinking and reasoning power
- Updating one's knowledge
- Consulting sources
- Collecting and processing information
Job-related (general):- Judging given knowledge (being critical)
- Being able to analyse documents
- Being able to work with figures
- Being able to interpret and apply job-related instructions
- Being efficient with an eye on output
- Making plans in the short, medium and long term and changing them if necessary
- Thinking logically
- Organizing and maintaining 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, registering and classifying of job-related documents
- Collecting all pieces of justification in an efficient and effective way
- 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: invoice, loans and other staff expenses, price of suppliers, …
- Being able to keep pay-roll records
Attitudes:
General:- Being precise and accurate
Job-related (general):- Being neat
- Being product-oriented (practical)
- Being systematic
Job-related (specific)- 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
::Click here for additional information::
Handbook and syllabus.
Study costs
Handbook : current market price.Syllabus : current unit price determined under Hogeschool rules.
Study guidance
Tutoring provided
Teaching Methods
An interactive discussion and exercises, which have been prepared individually and are to be corrected in class afterwards.
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
- Students who only register to take examinations:
first exam session and second exam session: 100% written exam
Students who have not passed in the first exam session, but got a score of at least 10 on 20 for one of the parts, are not obliged to redo this part in the second exam session of the same year. They, however, have to take the exam on the parts where they had less than 10 on 20, if they do not do this they are listed as being absent for the whole course.
Lecturer(s)
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