Key words
Accounting
Objectives
Knowledge and skills:- The student has the basic knowledge about the accounting and is able to apply correctly this subject;
- The student obtains elementary insight in order to analyse independently an accounting problem.
Attitudes:- Accuracy;
- Critical vision;
- Correct sense of duty;
- The goal is achieving direct results.
Topics
The following subjects are discussed:- The course of Accounting aims at providing a profound knowledge of general double-entry accounting;
- Legislation;
- Analyses of headings of balance and profit-and-loss account such as: stock accounts and orders being processed; fixed asset accounts, net worth accounts and resluts processing; third party accounts; accounts carried forward; financial accounts and liquid assets;
- Determination of the final result and the final balance.
A consistent basic knowledge of accounting and related branches in the second and third year.
Prerequisites
Previous knowledge of General accounting is required.
Final Objectives
Materials used
Teacher's course book: " Boekhouden" with exercises + accounting system.
Study costs
Current price of copy and the cost of the accounting system.
Study guidance
Monitoring
Teaching Methods
A combination of lecturing, interactive discussion and exercises, which have been prepared individually and are to be corrected in class afterwards.
Assessment
First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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