Objectives of Programme's Learning Outcomes

• Implement an academic view on knowledge, particularly through the mastery of methods and literature research tools.
• Develop and structure reasoning by basing it on suitable scientific arguments
• Actively master the fundamental concepts and models of economic sciences and management sciences
• Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
• Understand how organisations and markets work
• Understand the methods and tools adapted to the field of economics and management
• Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
• Describe the principles of methodological approaches (objectives, methods, techniques and tools) to understand and explain the functioning of organisations and markets.
• Critically compare knowledge acquired to real situations.
• Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
• Demonstrate working and analytical rigour.
• Be rigorous and independent in learning, particularly through adequate planning of activities to be undertaken in order to best utilise the time available.
• Demonstrate self-awareness, assess themself, and adapt.

Learning Outcomes of UE

Understand and apply simple accountong operations, accontong principles, commercial and acounting law.

Content of UE

Part 1 : common operations of an accountng year  : VAT, inventoies, FA acquistion and disposals, depreciation, defeed assets and liabilities, provissons.
Part 2 : complex operations of an accounting year : capital issue and increase, loans, material andimmaterial fixed assets (acquisition, valuation, disposal), capital subisidies,porvisosn, deferred taxes, taxes, ISOC, 

Prior Experience

Sans objet

Type of Assessment for UE in Q1

• Oral examination
• Written examination
• Graded tests
• Remediation test
• eTest

Q1 UE Assessment Comments

E-test in octobre, interro in decembre (if 10or more obtnained, no more exam in janv,possibility of an e test

Type of Assessment for UE in Q2

• Oral Examination
• Written examination
• Practical test
• Graded tests
• eTest

Q2 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

• Written examination
• eTest

Q3 UE Assessment Comments

Not applicable

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable