Lectured in 1st year Business managementOptional course environmental administration
1ste jaar Bedrijfsbeheer
Theory [A] 50.0
Exercises [B] 0.0
Training and projects [C] 0.0
Studytime [D] 150
Studypoints [E] 6
Language of instruction Dutch
Lecturer Marie MOULIN
Reference RGBBRX01A14515
Key words
General accounting

Knowledge and skills
  • The student is not required to possess any previous knowledge of accountancy.
  • The course of General accounting aims at providing a general insight into the basic principles of accounting administration.
  • The student has to apply this practical knowledge in exercises where a relation has to be made between the balance and profit-and-loss account.
  • We follow the Belgian accountancy legislation.
  • Accuracy;
  • Critical vision;
  • Correct sense of duty;
  • The goal is achieving direct results.

The following subjects are discussed:
  • elements and basic techniques of general double-entry bookkeeping
  • legislation
  • analyses of headings of balance and the profit-and-loss account such as : stocks accounts and orders being processed; fixed asset accounts; net worth accounts and result processing; third party accounts; accounts carried over; financial accounts and liquid assets
  • determination of the final result and the final balance

Previous knowledge of bookkeeping is not required.

Final Objectives

Materials used
Teacher's course book : " Algemeen Boekhouden"with exercises + accounting system.

Study costs
Current price of copy and the cost of the accounting system.

Study guidance

Teaching Methods
A combination of lecturing, interactive discussion and exercises, which have been prepared individually and are to be correct in class afterwards.

First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community (ditto regular student)