Université Saint-Louis - Bruxelles
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INGE1111 - Financial Accounting B


KU Leuven Campus Brussel


Crédits : 3

Professeur :


Mode d'enseignement :
Deuxième quadrimestre, 26 heures de théorie et 12 heures d'exercices.

Langues d'enseignement :
Anglais

Objectifs d'apprentissage :
The registration and analysis of financial information are essential competences for business students. Reliable financial information is the basis for numerous business decisions to be taken by various internal and external stakeholders of the organization (e.g. current and/or future shareholders, management of the organization, financial institutions, creditors, etc.).
This course is designed to provide students with a broad, basic knowledge of financial accounting. Students must be able to apply double-entry accounting and to record correct entries for common transactions concerning fixed assets, equity and liabilities, including corresponding end-of-period adjustments. In addition, they should be able to translate this information into the financial statements.

In this course, the following key objectives are (partially or fully) realized:
- 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.
- Can apply correct journal entries within the system of double entry bookkeeping based on supporting documents and using the Belgian chart of accounts.
- Has insight into the current financial reporting regulations and applies them to register financial transactions.
- Has insight into the Belgian law on accounting and corporate financial statements and applies it when registering the common commercial and financial operations, transactions concerning fixed assets, current assets and liabilities, including the transactions at year-end.



Prérequis :
Aucun

Corequis :
Aucun

Contenu de l'activité :
1. Tangible Fixed Assets
2. Intangible Fixed Assets
3. Shareholders' Equity
4. Provisions
5. Liabilities
6. Preparing Financial Statements



Activités d'apprentissages prévues et méthodes d'enseignement :
This course consists of a combination of formal lectures (theory) and sessions in which students have to apply the theory (exercises/cases). In class, active participation and lively discussion are encouraged.

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

Evaluation caracteristics
- A written exam in January (closed book, 20 points), which consists of exercises/cases. Students are allowed to use the Belgian standardized chart of accounts and a basic pocket calculator, which will be provided during the exam (i.e., students CANNOT use their own chart of accounts and/or their own pocket calculator). The use of a dictionary is forbidden.

Determination final result
- Full mark on written exam.

Second exam opportunity
- Yes, same procedure as first exam opportunity.


Bibliographie :
Pas de bibliographie recommandée