008COMAL2

Accounting 2

The objective of the course is to complete the initiation of the student in treating the current transactions of a company, and to familiarize him with the End of year regularization, leading to a complete set of financial statements. The course introduces also the concept of the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS), the Conceptual Framework of the International Accounting Standards Board (IASB), and compares the presentation of the Balance Sheet and the Income Statement between PCGL and IASB.


Temps présentiel : 35 heures


Charge de travail étudiant : 17.5 heures


Méthode(s) d'évaluation : Examen final, Examen partiel


Référence :
- Boustany Claude & Coutya Georges : « Comptabilité Générale » - Editions Librairie Orientale, Liban 1986. - Colasse Bernard : « Comptabilité Générale » - Editions Economica, Paris 2009. - International Accounting Standards Board : « IAS/IFRS » - Londres 2010 - Langlois G. & Friederich M. : « Comptabilité Générale » - Editions Foucher, Paris 2000. - Lefebvre Francis : « Mémento pratique – Comptable 2001 » - Editions Francis Lefebvre, 2000. - Perochon C. : « TQG1 – Comptabilité Générale » - Editions Foucher, Paris 2001. - Raffounier B. : « Les Normes Comptables Internationales (I.A.S.) » - Editions Economica, Paris 1996. - Van Greunig Hennie & Koen Marius : « Normes Comptables Internationales – Guide pratique » - Adaptation française Le Vorurc’h – Meouchy Joëlle - Edition CNCC, Paris 2000.

Méthode(s) d'enseignement : Cours magistral, Travaux pratiques

Planification
JourPeriodeSalle
Lun 04/02/201909:30 - 10:45CSS-B-5-501
Lun 04/02/201911:00 - 12:15CSS-B-5-501
Ven 08/02/201911:00 - 12:15CSS-C-3-303
Lun 11/02/201909:30 - 10:45CSS-B-5-501
Lun 11/02/201911:00 - 12:15CSS-B-5-501
Ven 15/02/201911:00 - 12:15CSS-C-3-303
Lun 18/02/201909:30 - 10:45CSS-B-5-501
Lun 18/02/201911:00 - 12:15CSS-B-5-501
Ven 22/02/201911:00 - 12:15CSS-C-3-303
Lun 25/02/201909:30 - 10:45CSS-B-5-501
Lun 25/02/201911:00 - 12:15CSS-B-5-501
Ven 01/03/201911:00 - 12:15CSS-C-3-303
Lun 04/03/201909:30 - 10:45CSS-B-5-501
Lun 04/03/201911:00 - 12:15CSS-B-5-501
Ven 08/03/201911:00 - 12:15CSS-C-3-303
Lun 11/03/201909:30 - 10:45CSS-B-5-501
Lun 11/03/201911:00 - 12:15CSS-B-5-501
Ven 15/03/201911:00 - 12:15CSS-C-3-303
Lun 18/03/201909:30 - 10:45CSS-B-5-501
Lun 18/03/201911:00 - 12:15CSS-B-5-501
Ven 22/03/201911:00 - 12:15CSS-C-3-303
Lun 25/03/201909:30 - 10:45CSS-B-5-501
Lun 25/03/201911:00 - 12:15CSS-B-5-501
Ven 29/03/201911:00 - 12:15CSS-C-3-303
Lun 01/04/201909:30 - 10:45CSS-B-5-501
Lun 01/04/201911:00 - 12:15CSS-B-5-501
Ven 05/04/201911:00 - 12:15CSS-C-3-303
Lun 08/04/201909:30 - 10:45CSS-B-5-501
Lun 08/04/201911:00 - 12:15CSS-B-5-501
Ven 12/04/201911:00 - 12:15CSS-C-3-303
Lun 15/04/201909:30 - 10:45CSS-B-5-501
Lun 15/04/201911:00 - 12:15CSS-B-5-501
Ven 19/04/201911:00 - 12:15CSS-C-3-303
Lun 22/04/201909:30 - 10:45CSS-B-5-501
Lun 22/04/201911:00 - 12:15CSS-B-5-501
Ven 26/04/201911:00 - 12:15CSS-C-3-303
Lun 29/04/201909:30 - 10:45CSS-B-5-501
Lun 29/04/201911:00 - 12:15CSS-B-5-501
Ven 03/05/201911:00 - 12:15CSS-C-3-303
Lun 06/05/201909:30 - 10:45CSS-B-5-501
Lun 06/05/201911:00 - 12:15CSS-B-5-501
Ven 10/05/201911:00 - 12:15CSS-C-3-303
Lun 13/05/201909:30 - 10:45CSS-B-5-501
Lun 13/05/201911:00 - 12:15CSS-B-5-501
Ven 17/05/201911:00 - 12:15CSS-C-3-303
Lun 20/05/201909:30 - 10:45CSS-B-5-501
Lun 20/05/201911:00 - 12:15CSS-B-5-501
Ven 24/05/201911:00 - 12:15CSS-C-3-303
Lun 27/05/201909:30 - 10:45CSS-B-5-501
Lun 27/05/201911:00 - 12:15CSS-B-5-501
Ven 31/05/201911:00 - 12:15CSS-C-3-303
Lun 03/06/201909:30 - 10:45CSS-B-5-501
Lun 03/06/201911:00 - 12:15CSS-B-5-501
Ven 07/06/201911:00 - 12:15CSS-C-3-303
Lun 10/06/201909:30 - 10:45CSS-B-5-501
Lun 10/06/201911:00 - 12:15CSS-B-5-501
Ven 14/06/201911:00 - 12:15CSS-C-3-303
Ce cours est proposé dans les diplômes suivants
 Bachelor in business administration and management