Key words
General and corporate bookkeeping II, IWETO-code S192 Accounting sciences
Objectives
- Expand and consolidate on what was learned during the first year
- Being able to perform all the bookkeeping tasks accurately
- Evaluate financial implications to make up an annual statement of account correctly
Topics
Extensive study of the bookkeeping processing of all business events that need to be reported on financially:- the establishment of a partnership, alterations of capital
- processing results, evolution in the reserves
- investments (MVA, IMVA, FVA)
- demands and debts
- floating assets
- extra-accountable processings
- special topics
- Accounting discussion from a Belgian point of view and IAS/IFRS
Prerequisites
Fulfil the final competencies of General and Corporation Bookkeeping I
Final Objectives
Knowledge
Job-related (specific):- Accountancy Law
- Bookkeeping procedures and techniques
- Knowledge of the system of accounts
- Knowledge of the international bookkeeping standards
- Knowledge of the sources that contain bookkeeping, legal, social and economic data
- Knowledge of the professional fiscal, social, economical, legal and bookkeeping literature
- Knowledge of the evolutions in own fields of study
- Knowledge of the statutory documents
- Knowledge of the information barriers necessary to make up the statutory documents
- Knowledge of the technical terminology
- Also see content
Skills
General:- Thinking and reasoning power
- Updating of knowledge
- Consulting of sources
- Acquiring and assimilating information
Job-related (general):- Judging the offered knowledge (being critical)
- Being able to analyse documents
- Managing numerical data
- Being able to interpret and apply job-related guidelines
- Being able to think rationally
Job-related (specific):- Inform and give bookkeeping and fiscal advice to clients
- Follow the quickly evolving laws in the field of accounting, taxability and tax law and check if they are correct, complete and topical
- Translate rather formal texts of laws into ready-to-use information
- Trace, list and collect all sources that contain bookkeeping data in an effective and efficient manner
- Check whether the collected information and documents are correct, complete and up-to-date; indicate bottlenecks and bring in supplements. Try to gain improvements where necessary.
- Collect, register and file job-related data
- Collect the pieces of justification dealing with the period of reporting in an effective and efficient manner
- Collect data in order to be able to make up the statutory documents and fill these in in compliance with the legal terms
- Insight in the organisation of the bookkeeping office or the enterprise
- Have a thorough command of the legal bookkeeping
- Have a thorough command of and follow the bookkeeping law (standards IAS/IFRS included)
- Being able to deal with economical, legal and bookkeeping information
- Apply the deontological rules concerning the professions accountant, tax consultant, bookkeeper, tax specialist
- Arrange and follow a practical administration and keep up a practical system of filing
- Keep up the financial administration: invoicing, wages and other staff expenses, accounts of suppliers, …
- Administer the cashbox
Attitudes
General:
Job-related (general):- Tidiness and neatness
- Result-oriented
- Work systematically
Job-related (specific):- Being practical
- Add value to the available information
- Distil goal-oriented or relevant information
- Have adjusted to lifelong learning
- Withstand pressure of work
- Evaluating own possibilities where the boarders of competence or knowledge are exceeded
Materials used
::Click here for additional information::
Handbook or syllabus
Study costs
Handbook: market price
Syllabus: current cost price, determined under Hogeschool rules
Study guidance
If there are problems individual counselling is provided.
Teaching Methods
Interactive discussion followed by exercises.
The subject matter is presented by means of exercises.
These are first prepared individually and are then 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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