Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Corporate Accounting 235260/3368/2425/1/13
Study guide

Corporate Accounting 2

35260/3368/2425/1/13
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 2
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 4 credits
Teaching staff: Vervoort Hilde
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: 104,00 hours

Prerequisites

to be taken together with Corporate Accounting 1 OR previously registered for Corporate Accounting 1.

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 recognize the specific characteristics of leases and similar rights and other property, plant and equipment.
You advise on the nature, valuation and accounting treatment of the various forms of cash investments within a company.
You analyze, within the legal framework, the acquisition, valuation and realization of various fixed assets.
You book various (inventory) transactions in accordance with Belgian accounting legislation and/or the recommendations of the Accounting Standards Committee
You will process in accounting terms the various forms of short and long term receivables according to their nature and modalities.
You will assess the various types and modalities of a company's long-term financing resources
You will advise a client on the various methods of financing short term working capital.
You frame formation costs and their impact on the balance sheet, income statement, and distributable earnings.
You will value, within the legal framework, various stocks and different forms of cash investments within a company.

Study material (list)

Mandatory
Mandatory
  • Author: Christine Van Liedekerke en Guy Walraevens

Educational organisation (list)

Learning Activities
Lectures and / or tutorials36,00 hours
Work time outside of contact hours68,00 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