Financial accounting (B-TM-YB0391)

Aims
You are able to
collect the required information for carrying out a financial assignment from reliable, relevant sources
perform double-entry bookkeeping of a company based on the valuation rules at going concern and discontinuation; you can register accounting transactions.
apply accounting and company legislation and VAT correctly when recording transactions.
close the accounts at the end of the financial year and distil annual accounts from them.
convert the results into directly usable information for fiancial management.
delivering clear, accurate documents, calculations and data for audit purposes.
follow and apply current legislation and in particular the recommendations of the Accounting Standards Commission
check own work.
Professional product: accounting operations and completion of the annual accounts and social balance sheet
Previous knowledge
You have passed the OPO bookkeeping for the self-employed and the OPO accountancy or obtained a tolerable mark.
Order of Enrolment
Mixed prerequisite:
You may only take this course if you comply with the prerequisites. Prerequisites can be strict or flexible, or can imply simultaneity. A degree level can be also be a prerequisite.
Explanation:
STRICT: You may only take this course if you have passed or applied tolerance for the courses for which this condition is set.
FLEXIBLE: You may only take this course if you have previously taken the courses for which this condition is set.
SIMULTANEOUS: You may only take this course if you also take the courses for which this condition is set (or have taken them previously).
DEGREE: You may only take this course if you have obtained this degree level.
FLEXIBLE(YB1190) AND FLEXIBLE(YB1226)
The codes of the course units mentioned above correspond to the following course descriptions:
YB1190 : Accounting for the independent entrepreneur
YB1226 : Accountancy
This course unit is a prerequisite for taking the following course units:
YB1185 : E-Accounting
Is included in these courses of study
- Bachelor of Business Management (Mechelen) (Accountancy and Taxation) 180 ects.
Activities
8 ects. Financial accounting (B-TM-YB5391)




Evaluation
(B-TM-YB7391)
Explanation
Assessment | Grading scale |
---|---|
TOTAL | 1-20/20 scale |
Information about retaking exams
This course unit does not allow partial mark transfers.