Academic year
2021-22
Is found in:
- Associate Degree of Accounting Administration, programme stage 1
This is a single course unit.
Study load:
6 credits
Teaching staff: Bollaerts Bart, De Bondt Veronique, Forceville Ingrid, Hofmans Anne, Vervoort Hilde
Languages: Dutch
Scheduled for: Semester 2
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: 156,00 hours
Learning outcomes (list)
12: Deontological Action: acts deontologically, respects internal and external procedures, is alert to fraud and is self-critical.
| The student takes into account General Data Protection Regulation (GDPR)
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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 performs regularization entries
|
| The student prepares financial statements
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| The student prepares the trial balance and the financial statements as a function of the year-end closing
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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 will master accounting legislation (including the opinions of the CBN)
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| The student adequately applies accounting legislation (including the advice of the CBN)
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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 perform detailed accounting in accordance with applicable accounting principles
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| The student processes accounting entries pertaining to the following transactions: capital contributions, issuance premiums, revaluation results, reserves, retained earnings, capital subsidies, accrued taxes, deferred taxes, long and short term debt |
| The student works in a project and solution-oriented manner and uses a systematic working method
|
| The student maintains analytical accounting records
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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 | |