Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Accounting: general principles34428/3368/2425/1/49
Study guide

Accounting: general principles

34428/3368/2425/1/49
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 1
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 5 credits
Teaching staff: Vael Karolien
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2025 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 130,00 hours

Prerequisites

There are no prerequisites for this course.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You apply tax, parafiscal and accounting legislation correctly.
You draw up the trial and balance sheet, the outstanding customers and suppliers and the annual accounts.
You will process accounting current and invertarian transactions as well as the result processing in preparation for the publication of the financial statements.
You process accounting documents into a well-organised whole (e.g. the annual accounts) for analysis.
You will explain the main aspects of Belgian accounting law.
You will make the connection between the general ledger, trial and balance sheet, and the various components of the financial statements.
You carry out the annual accounting cycle, from opening balance sheet to closing the financial year and filing the annual accounts.
You classify transactions in the classes and structure of the Minimum General System of Accounts.
You sum up the various components of the annual accounts and make a link between the balance sheet, the cash flows, the profit and loss account and the notes.
You apply the basic principles of single and double-entry bookkeeping.
You describe the importance of accounting to the different stakeholders of an organization.

Study material (list)

Mandatory
Mandatory€ 50,00
  • Author: E. De Lembre

Educational organisation (list)

Learning Activities
Lectures and / or tutorials40,00 hours
Work time outside of contact hours90,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Gesloten boek
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Gesloten boek