Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Accounting: general principles_AF41953/3519/2526/1/63
Study guide

Accounting: general principles_AF

41953/3519/2526/1/63
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 1
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 6 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: 15.03.2026 (2nd semester)
Re-sit exam: is possible.
Possibility of deliberation/tolerance: You have to pass this course unit (will never be deliberated/tolerated).
Total study time: 156,00 hours

Prerequisites

There are no prerequisites for this course.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (inter)national context.
You describe the importance of accounting to the different stakeholders of an organization.
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 apply the basic principles of single and double-entry bookkeeping.
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 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.

Study material (list)

Handboek Boekhouden - Dubbel boekhoudenMandatory€ 52,00
  • Author: Erik De Lembre, Patricia Everaert, Jan Verhoeye
Teaching material via DigitapMandatory

Educational organisation (list)

Exam duration
Estimated time for testing3,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Practicum24,00 hours
Work time outside of contact hours105,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series20,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.
1st examination periodSkills assessment during the examination series80,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series20,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.
2nd examination periodSkills assessment during the examination series80,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.