Université Saint-Louis - Bruxelles
|

INGE1211 - Corporate Law and Accounting



En raison de la crise du COVID-19, les informations ci-dessous sont susceptibles d'être modifiées, notamment celles qui concernent la méthode d'enseignement ou d'évaluation.



Crédits : 3

Professeur :


Mode d'enseignement :
Deuxième quadrimestre, 26 heures de théorie.

Langues d'enseignement :
Anglais

Objectifs d'apprentissage :
The course aims at contributing to the following learning results:
The student ...

- Understands basic theories, basic terms, and basic concepts of each management domain, in particular with respect to the financial, operational, commercial and organisational activities, and applies them when solving (business) economics problems (2.a)
o Has functional knowledge of the general legal provisions and the fiscal aspects concerning legal and natural persons (2.a.5)

- Has insight into the current financial reporting regulations and applies them to register financial transactions (2.e)
o Is able to record core events concerning the formation of companies, changes in capital, company taks and result appropriation as well as the primary financing arrangements according to double-entry accounting and in line with company law (2.e.5)

Analyses issues in different management domains on the basis of appropriate theories, concepts and models and proposes a scientifically sound solution (2.t)

Explains general problems of (business) economics in a legal way using a selection of relevant sources of law as well as the functional knowledge of law (4.e)



Prérequis :
Pour le programme de Bachelor of Science in Business Engineering :


Corequis :
Aucun

Contenu de l'activité :
Company law and/or journal entries related to:
- general characteristics and types of companies;
- formation of companies;
- capital formation, capital transactions and capital protection;
- management of companies - position of board of directors - directors' liability;
- general meeting and position of shareholders;
- external control - audit of companies;
- financing of companies;
- processing of companies;
- tax cycle;
- restructuring and conversion of companies;
- liquidation and bankruptcy of companies.


Activités d'apprentissages prévues et méthodes d'enseignement :
The content of this course is taught by means of ex cathedra lectures and interaction between the teacher and students.

The colleges contain theory and practical cases as well as exercises.

Méthodes d'évaluation :
Type : Exam during the examination period
Description of evaluation : Written
Type of questions : Multiple choice, Open questions, Closed questions
Learning material : List of formulas, Calculator

Not succeeding for the exam in the first session implies that the student must resit the entire exam (both parts: accounting law and corporate law) in the second exam period, although the students possibly succeeded one of both parts.

Calculator: the use of an own calculator is not allowed. The KUL will put a calculator at disposal of the students.

Chart of accounts: the use of your own chart of accounts is not allowed. The KUL will put a chart of accounts at disposal of the students.

Closed book exam.

A translation dictionary and an explanatory dictionary are not allowed.

The evaluation methods during the first and second exam opportunities are identical.


Bibliographie :
Pas de bibliographie recommandée