University of Liege | Version française
Academic year 2014-2015Value date : 2/10/2014
Version 2013-2014
GEST0104-3  General Accounting of Care Companies and Institutions

Duration :  30h Th
Number of credits :  
Master in Public Health, Professional Focus in Epidemology, 1st year3
Master en sciences de la santé publique, à finalité spécialisée en pratiques avancées en sciences infirmières, 1st year3
Master in Public Health, Professional Focus in Promoting Public Health and the Environment, 1st year3
Master in Public Health, Professional Focus in Management of Healthcare Institutions, 1st year3
Master in Public Health, Professional Focus in Human Sexuality, 1st year3
Master in Public Health, Professional Focus in Hospital and Perfusion Technology, 1st year3
Master in Public Health, Professional Focus in Intensive Care and Emergency Room Care, 1st year3
Lecturer :  Mapapa Mbangala
Language(s) of instruction :  
French language
Course contents :  
The first part of the course shows how useful accountancy is and highlights a number of problems involved in bookkeeping, suggesting the appropriate solution that will be sanctioned by legal accountants. The second part of the course is a systematic survey of all asset and liability items as well as of the relevant entries in order to structure a balance sheet and a profit-and-loss statement.
Learning outcomes of the course :  
The course introduces the rules and techniques involved in company bookkeeping, its general formal principles and material used to record trade operations. It develops a systematic analysis of recording mechanisms imposed on copanies by accountancy law and company law. By the end of the course students should be able to draft basic entries and to draw a balance sheet and a profit-and-loss statement.
Prerequisites and co-requisites/ Recommended optional programme components :  
Planned learning activities and teaching methods :  
Q&A sessions are organised over the year. They start 2 or 3 weeks after the theoretical course. Assistants and student instructors are in charge of smaller groups of students. These can ask questions and further explanations during office hours.
Mode of delivery (face-to-face ; distance-learning) :  
The course is taught two hours a week. It consists of ex-cathedra lectures combined with rehearsal exercises on some part sof the course. Students can ask questions before, during or after lectures. They are invited to participate actively in the practical part of the course.
Recommended or required readings :  
Mbangala M. (2011-2012), Notes de cours de comptabilité générale (available at « point de vue », Les Editions de l'ULg.
Assessment methods and criteria :  
Written examination consisting of - a long open question in the form of an exercise relying on fairly basic bookkeeping notions - two or three shorter open questions on specific issues or entries.
Work placement(s) :  
Organizational remarks :  
Contacts :  
Pr. Mbangala Mapapa : mmbangala@yahoo.fr, mmbangala@ulg.ac.be
Melina Tabbone : melina.tabbone@live.fr



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