Key words
General accounting
Objectives
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.
Attitudes:- Accuracy;
- Critical vision;
- Correct sense of duty;
- The goal is achieving direct results.
Topics
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
Prerequisites
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
Monitoring
Teaching Methods
A combination of lecturing, interactive discussion and exercises, which have been prepared individually and are to be correct 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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