Required in stage
Optional in stage
First term
Second term
Both terms
Not organised
This year
Next year
Alternating years
External
Prerequisites
Language of instruction
Duration
Identical coursesCorporate Financial Reporting (TEW) (B-KUL-D0T13A)
Dekeyser Simon (coordinator) | Dekeyser Simon | Gaeremynck Ann | Wets Stephanie Aims
Upon completion of the course D0T13a Corporate Accounting the student is able to:
- Describe the legal characteristics of the different types of companies, compare these types and explain the pros and cons of each type
- Properly process the accounting life stages of a company, as well as explain what these corporate events aim for and why
- Assess whether or not the requirements for the establishment of an NV are fulfilled
- Describe the legal requirements relating to a capital increase (or decrease) and purchase of own shares, recognize/explain the different types (and their purpose)
- Compare the characteristics of a debenture with those of share capital
- Distinguish different types of debentures, as well as dealing with issuance, payment of interest, repayment and redemption using a proper accounting process
- Describe the legal requirements relating to liquidation/dissolution, recognize, explain and process different scenarios
Previous knowledge
Prerequisite sequence
The student has following courses (or equivalents):
* finished successfully: D0E16A Introduction to accountancy or D0T07a Introduction to accountancy
* finished: /
* at least taken simultaneously: /
Identical courses
This course is identical to the following courses:
D0W24A : Corporate Financial Reporting (TEW)
D0H23A : Corporate Financial Reporting (HIR)
HBN54B : Corporate Financial Reporting (No longer offered this academic year)
Is included in these courses of study
Activities
3 ects. Corporate Accounting (B-KUL-D0T13a)
Content
Topics of the lectures:
1 Legal and economic characteristics of the different types of companies
2 Foundation
3 Increase in capital
4 Capital reduction/repayment of capital and purchase of own shares
5. Debenture
6 Profit distribution
7 Dissolution and liquidation
Course material
Study material:
* Vertonghen R. en Lefebvre C., 2006, Vennooschapsboekhouden, ACCO Uitgeverij, negende editie
* Voor deze onderwijsleeractiviteit wordt Toledo gebruikt voor het ter beschikking stellen van slides en extra cursusmateriaal
Format: more information
In interactive lectures the material in the syllabus is explained and illustrated on the basis of applications and exercises.
3 ects. Annual Account Analysis (B-KUL-D0T94a)
Content
The section "Analysis of Financial Statements' consists of 6 blocks:
- Preparatory work: collecting information useful for assessing the financial health of a company
- Restatement of the balance sheet: the probability of failure can be estimated based on the restated balance
- Horizontal and vertical analysis of the company: placing the company in a time perspective.
- Liquidity: Assessing the short-term failure probability of a company
- Solvency: Assessing the financial structure of the company
- Profitability: assessing the profitability of a company.
Course material
- Analysis of Financial Statements, Gaeremynck A. and M. Willekens syllabus published by ACCO
- slides + extra material will be made available via Toledo
Evaluation
Evaluation: Corporate Financial Reporting (TEW) (B-KUL-D2T13a)
Explanation
Determining exam results
* The exam is assessed by the lecturer, as announced via Toledo and the examination schedule. The grade is expressed as an integer number between 0 en 20.
The exam result is a weighted grade which is determined as follows:
-The components 'Analyse van de jaarrekening' and 'Vennootschapsboekhouden' each constitute 50% of the wieghted final grade for the course.
-Within the component 'Analyse van de jaarrekening' the assignments make up 10% of the grade, the final exam makes up 90% of the grade for this component.
Evaluation assignments 'Analyse van de jaarrekening':
- The period for submittal and the deadline will be determined by the lecturer (titularis) and communicated via Toledo.
Evaluation third examination period
* During the academic year, a student has 2 chances to complete the exam: a first time during the first or second examination period, in accordance with the scheduled semester, and a second time during the third examination period.
* The evaluation criteria of the third examination period differ to those of the first or second examination period. During the third examination period bonus credits for extra assignments which might have been accummulated, will no longer be taken into account.
Closed book exam with limited formulary