Academic year
2021-22
Is found in:
- Associate Degree of Accounting Administration, programme stage 1
This is a single course unit.
Study load:
9 credits
Teaching staff: De Bondt Veronique, Druyts Hilda, Forceville Ingrid, Greday Giséle, Hofmans Anne
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Prerequisites
There are no prerequisites for this course.
Re-sit exam: is possible.
Possibility of tolerance: You have to pass this course unit (will never be tolerated).
Total study time: 234,00 hours
Learning outcomes (list)
12: Deontological Action: acts deontologically, respects internal and external procedures, is alert to fraud and is self-critical.
| The student processes transactions in accordance with accepted accounting principles
|
01: Sales Invoices, Credit Notes, Accounts Receivable Management: prepares sales invoices and credit notes and takes necessary actions in accounts receivable management.
| The student prepares sales invoices. |
| The student prepares credit notes
|
| The student tracks accounts receivable
|
07: Trial and balance sheet, annual accounts, inventory entries, centralization: prepares the trial and balance sheet and the annual accounts according to the periodic and annual closing, does the current inventory entries and centralization.
| The student registers on the basis of dated accountability documents for a simple business
|
| The student will prepare a balance sheet, income statement and trial and balance sheet for a simple business
|
| The student names and explains sections in balance sheet and income statement
|
| The student works project-based and solution-oriented through a systematic approach: he/she analyzes a problem statement from various angles, develops an appropriate solution strategy and applies it
|
11: Lifelong learning: maintains its own level of expertise by monitoring recent developments and legislation specific to the sector and is business compliant.
| The student is aware of evolving accounting principles
|
02: Payments, Accounts Payable, Inventory Management: makes payments within own authority for approved supporting documents and takes necessary actions in accounts payable and inventory management.
| The student values supplies for a simple business
|
| The student will record inventory changes for a simple business
|
04: Diary Coding, Analytical Accounting: codes and processes the documents in the purchase, sales, financial and miscellaneous diary, maintains the analytical accounting and does reconciliation with the underlying supporting documents.
| The student will journalize transactions based on the Minimum General Accounting System and the Royal Decree of 29/04/2019 implementing the Company Code, for a simple company
|
| The student will process commercial transactions accounting for a simple business
|
| The student will process transactions related to personnel costs accounting for a simple business. |
| The student accounts for transactions involving formation expenses, intangible assets, tangible assets, financial assets, accounts receivable, inventories and orders in progress, cash investments, and cash equivalents for a simple business
|
| The student registers on accounts based on the Minimum General System of Accounts and the Royal Decree of 29/04/2019 implementing the Company Code, for a simple company
|
| The student will process financial transactions accounting for a simple business
|
Study material (list)
Mandatory- Author: C. Van Liederkerke / G. Walraevens
Educational organisation (list)
Evaluation (list)
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Academic year | Knowledge test | 10,00 | |
| Academic year | Skills assessment simulation | 90,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| 2nd examination period | Knowledge test | 10,00 | |
| 2nd examination period | Skills assessment simulation | 90,00 | |