 | Study programme 2020-2021 | Français | |
| Management accounting - AAEHP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-009 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 10 | 5 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
|---|
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| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| The exam will consist of a written test via Moodle. For both theory and exercises, the exam will consist of multiple choice questions, true or false questions, open questions with numerical answers (such as a cost, a margin or an amount of expenses), or matching questions. For the exercices, the exam coulb be completed by questions to be answered on Excel. Answering the questions of the test will require in advance and as a draft, a complete reflection on the implementation of cost calculation methods learned during the quadrimester. The scoring modalities remain unchanged: Theory: 35% Exercises: 65% |
Organisational arrangements for the end of Q1 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Written exam (multiple choice, open questions)
Description of the modifications to the Q1 2020-2021 online assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
The exam will consist of a written test via Moodle. For both theory and exercises, the exam will consist of multiple choice questions, true or false questions, open questions with numerical answers (such as a cost, a margin or an amount of expenses), or matching questions. For the exercices, the exam coulb be completed by questions to be answered on Excel. Answering the questions of the test will require in advance and as a draft, a complete reflection on the implementation of cost calculation methods learned during the quadrimester.
The scoring modalities remain unchanged:
Theory: 35%
Exercises: 65%
Content of Learning Activity
Management accounting definition and objectives; direct and indirect expenses; production cost in full costing; production cost in direct costing; indirect expenses repartition; Activity-Base Costing; direct costing; costs in prevision context (standard costs).
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- From a distance
Type of Teaching Activity/Activities
- Conférences
- Travaux pratiques
- Etudes de cas
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)