1st Bachelor in Human Resources Management

Accountancy

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ECTS Credits2
Number of Hours (h/year)30
Teaching staffGALANTE, Carméla
Course UnitCompulsory
TermQuad. 2
CodeSOC-GGRH0008/1
Prerequisite

None

Aims and Objectives

To explain accountancy as management tool and information system.

To control the bases of the accounting policies.

To apply the methods and the rules of operation of partly double accountancy.

To charge, within the limits of the course and the respect of the provisions relating to the standardized minimum chart of accounts, of the daily countable operations.

To exploit the social and tax documents relating to the calculation of remuneration and its countable charge.

To lead, on the basis of charge and starting situation carried out, to the two states of synthesis: the assessment and the income statement.

Description

The assessment.

The income statement.

The traditional countable system.

The value-added tax.

Remunerations, social contributions and other relationships to the personnel.

Work and writings of end of exercise.

Inventory changes.

Depreciation.

Annual statements.

Bibliography

F.Delcour, A. Delmot, D. Gadeyne, P. Jacques, Comptabilité générale, Office National de Librairie, Bruxelles, 1987 :

J-M Bruneel, Connaissance de gestion, ED Labor,Ciel,Bruxelles,2005:

ANTOINE, Joseph. Lexique thématique de la comptabilité. Bruxelles : De Boeck Université, 1994.

ANTOINE, Joseph et CORNIL, Jean-Paul. Précis de comptabilisation, Pratique des opérations de l'entreprise. Bruxelles : De Boeck Université, 1995.

COUSIN, Jean-Marie, VANDER LINDEN, Michel et DE LEMBRE, Eric, Principes de comptabilisation, Diegem : Ced.samsom, 1997.

Teaching and Learning MethodsLectures
Tutorials
Assessment MethodsWritten examinations
NotesYes
LanguageFrench

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