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Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
Bachelor in International Business
- Crédits ECTS: 3.00
Training officer(s)
S.VAN DER MEULEN
Stakeholder(s)
S.VAN DER MEULEN
Présentation
Prerequisite
This course is intended as a follow-up on an introductory class on Financial Accounting. Prerequisites for the current course are a good understanding of the accounting information system, financial statement content and debit and credit mechanism.
Goal
correctly record various more advanced economic operations of the company and have a good understanding of how these operations impact the financial statements.
Presentation
The course covers the following topics:
* Value Added Taxes
* Long-lived Assets, Investment operations and divestitures
* Financing Decisions
* End-of-period entries
* Cash flow statement
* Value Added Taxes
* Long-lived Assets, Investment operations and divestitures
* Financing Decisions
* End-of-period entries
* Cash flow statement
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 24,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 50,00 | ||
| Overall student workload | 74,00 | ||
Evaluation
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 1 | 10,00 |
| Contrôle continu | 0,00 | 3 | 30,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Financial Accounting – International Student Version - Kimmel, Weygandt and Kieso Wiley, 7th edition
7th edition