Key words
General and Corporation Bookkeeping IV, IWETO-code S192 Bookkeeping Sciences
Objectives
- Expanding and consolidating what was learnt during the course General and Corporation Bookkeeping II and III.
- You will get to know everything you need to allow you to perform all bookkeeping tasks for regular trade transactions.
- Evaluate financial and fiscal implications to make up an annual statement of account correctly.
Topics
- Thorough study of year-end activities
- In-depth exploration of less frequently used actions in the partnership
- Bookkeeping discussion from a Belgian and IAS/IFRS point of view
Prerequisites
Meet the final objectives of the courses General and Corporation Bookkeeping II and III.
Final Objectives
Knowledge
Job-related (specific):- Knowledge of the content as prescribed before
- Accounting law
- Bookkeeping procedures
- Knowledge of the system of calculation
- Knowledge of the international standards of bookkeeping
- Knowledge of the sources that contain bookkeeping data
- Knowledge of the legal basic principles of the corporation and bookkeeping law
- Knowledge of the professional bookkeeping literature
- Know where further training is offered and how one can consult this training
- Knowledge of the evolutions in own fields of study
- Knowledge of documents of accountancy
- Knowledge of the carriers of information necessary to make up the statutory documents
- Knowledge of the professional unions and organisations
- Knowledge of the topicality concerning the profession
- Knowledge of reporting techniques
- Knowledge of procedures of control
- Knowledge of the technical terminology
Skills
General:- Thinking and reasoning power
- Updating knowledge
- Consulting sources
- Acquiring and assimilating information
Job-related (general):- Judging offered knowledge (being critical)
- Ability to analyse documents
- Handling numerical data
- Follow the evolution in the fields of study and branches of business one is active in. Follow economical life in general
- Ability to interpret and apply profession-oriented guidelines
- Working efficiently, with an eye on the output
- Making plans on short and long term and steer where it is necessary
- Thinking logically
Job-related (specific):- Inform and give advice to customers in the field of bookkeeping and tax law
- Follow the quickly evolving legislation in the field of accountancy, tax law, law and check this information on correctness, completeness and topicality
- Translate rather formal texts of laws to ready-to-use information
- Trace, list and collect all possible sources that contain bookkeeping, legal, social and economical data in an efficient and effective manner.
- Check in an efficient and effective way whether the collected information and documents are correct, complete and up-to-date, point out difficulties and make supplements. If necessary take actions in order to make improvements.
- Collect, register and classify profession-oriented data
- Collect information in order to be able to make up the legally required pieces and fill these in compliance with the legal terms
- Insight in the organisation of the bookkeeping firm or company
- Have a thorough command of the legal bookkeeping
- Have a thorough command and follow the accountancy law (IAS/IFRS standard included)
- Ability to handle information in the field of economics, tax law and accountancy
- Apply the rules of deontology that are linked to the professions accountant, tax agent, bookkeeper and tax specialist
- Draw up and apply a goal-oriented administration, keep up a goal-oriented system of classification
- Keep up the financial administration: invoicing, wages and other staff expenses, account suppliers, …
- Managing the cashbox
- Calculation of wages and administration
Attitudes
General:
Job-related (general):- Neatness and tidiness
- Result-oriented
- Work systematically
Job-related (specific):- Being practical
- Add value to the available information
- Distil goal-oriented of relevant information
- Eagerness to work with numerical data
- Follow the bookkeeping law
- Keep up the professional literature
- Eagerness to learn continuously
- Withstand pressure of work
- Evaluation of own capabilities where the limits of competence or knowledge are exceeded
Materials used
::Click here for additional information::
Handbook or syllabus
Study costs
Handbook: market price
Syllabus: unit price determined under Hogeschool rules
Study guidance
If there are problems individual counselling is possible.
Teaching Methods
Interactive method of question-and-answer, followed by exercises.
The content is presented by means of exercises.
These exercises are first made individually and are afterwards corrected in class.
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students only enrolled for taking the exams: - First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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