Key words
Accounting for the authorities, IWETO code S192 Accounting sciences
Objectives
Students are expected to know accounting by Belgian authorities:- Municipalities
- Provinces
- Social services
- …
Students need to acquire an understanding of structure and application of accounting by authorities:- goal of accounting by authorities
- how this functions
- how reporting is done
- how to apply and use aspects of auditing
- …
Topics
1. Getting to know the operation of a budget
2. Double accounting practice in public enterprises
3. Annual statement of account for cities and municipalities
3.1. Law (local government legislation: municipalities, provinces)
3.2. Procedure (who, how, when)
3.3. Make up
3.4. Analysis
Prerequisites
A sufficient grasp of financial management as taught in the first year.
Final Objectives
Knowledge:
Job-related:- Knowing budgeting and accounting by Belgian authorities (municipalities, provinces, Social services, …)
- Knowing legislation, legal regulation, judicial procedure
- Knowing judicial documents
- Knowing methods for ordering and filing documents and files
- Knowing reporting techniques
- Accounting legislation
- Accounting procedures
- Knowing sources containing accounting data
- Knowing professional literature on accountancy
Skills:
General:- Being able to work on one's own
- Keeping knowledge up to date
- Consulting sources
General and job-related:- Being able to argue
- Being able to analyse documents
- Handling numerical data
- Being able to make a report on one's own
- Being able to organise one's own work
- Working efficiently with a view to results
- Handling confidential data in accordance with deontology
- Analytic and problem solving thinking
- Logical reasoning
- Organizing functional administration, keeping a functional classification system
Job-related:- Contacting various institutions and clients
- Collecting any justification related to the period of reporting
- Keeping up with rapidly changing legislation on accountancy, tax law, en checking for comprehensiveness and topicality
- Translating formal legislation to practicable information
- Efficiently tracing, listing and collecting any sources with accounting, judicial, fiscal, social, economic data
- Collecting data to draft legally required documents and completing legally required documents in accordance with legally set deadlines
- Knowing how to apply the law within a given assignment
- Applying deontological rules of the profession
- Organizing functional administration, keeping a functional classification system
Attitudes:
General:
General and job-related:- Discretion
- Flexibility
- Sense of order, tidiness
- Working according to plan
- Self-reliance
Job-related:- Sense of comprehensiveness
- Liking to work with numbers
- Adding value to available information
- Distilling relevant or goal-oriented information
- Meticulousness
- Keeping professional readingup to date
Materials used
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Course book / syllabus
Study costs
Course book at market price
Syllabus at the going rate for photocopies in Hogeschool Gent
Study guidance
Students may always address their lecturer with individual questions on their study.
Teaching Methods
Lecture supplemented with interactive classes
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students registered for the examinations only: - First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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