Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Accounting: general principles_INO41133/3519/2526/1/22
Study guide

Accounting: general principles_INO

41133/3519/2526/1/22
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 1
    Specialisation:
    • Internationaal ondernemen
This is a single course unit.
Study load: 3 credits
Teaching staff: Leyssen Filip
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: 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: 78,00 hours

Prerequisites

There are no prerequisites for this course.

Learning outcomes (list)

OLR INO 1 The Bachelor BM/INO has an understanding of business strategy, general business and organisational processes and their interrelationships and can apply this understanding in a broad, globalised, changing and (inter)national context.
You reflect the basic principles of VAT.
You identify the different VAT taxpayers and the taxable transactions.
You apply the basic principles of single and double-entry bookkeeping.
You classify transactions in the classes and structure of the Minimum General System of Accounts.
You process the taxable transactions in the VAT return form.
You describe the importance of accounting to the different stakeholders of an organization.
You carry out the annual accounting cycle, from opening balance sheet to closing the financial year and filing the annual accounts.
You establish the link between the general ledger, the trial and balance sheet and the various components of the financial statements.

Study material (list)

Basisboekhouden - Van begin- tot eindbalansMandatory
  • Author: De lembre Erik, Caen Renate, Coppens Carine, Patfoort Carine en Podevijn Sadi
Teaching material via DigitapMandatory

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series100,00Schriftelijk examen. Open 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 series100,00Schriftelijk examen. Open en/of gesloten vragen. Gesloten Boek. Aanvullende instructies op Digitap.