HEPL

It is essential to have common sense and to master some basic mathematical tools.

To understand how to do to be able to keep accounts and to draw up balance sheets and trading results. To use different account classes. To enable students to converse efficiently with enterprise managers.

To put the theory into practise in laboratories.

Basic principles and definitions: introduction, annual accounts, and introductory examples.

Accounts, accounts classification, general organization of bookkeeping.

Study class 1: Capital stock, provisions for risks, charges and debts up to more than one year.

Study class 2: start-up costs, fixed assets and debts up to more than one year.

Study class 3: stocks.

Study class 4: claims and debts up to one year at the most.

Study class 5: funds.

Study classes 6 et 7: charges and products.

Being able to solve a summary exercise from temporary balance sheets: the operations of the end of the exercise, calculation of the result, setting up of the final balance, final balance sheets and trading results.

Comptabilité générale Philippe COLLEE édité par l’A.S.B.L. DEFI

 Traité de comptabilisation Joseph ANTOINE , R-M DEHAN et C.DENDAUW 2è éd. par DE BOECK (2007)

Comptabilité J-P.Gillet Victor Ginsburgh Pierre Michel Faska Khrouz édité par OILB 1050 Bruxelles

Comptabilité: 50 cas et exercices résolus P.Goblet G.Hélin Y.Mertens OILB 1050 BXL

TQG Exercices Karli Almer éd ESEJ

assessment of the projects achieved in laboratories and end of the year written examination with open questions