Study programme 2020-2021 | Français | ||
Management Accounting | |||
Programme component of Bachelor's à la Warocqué School of Business and Economics |
Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q3 |
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Code | Type | Head of UE | Department’s contact details | Teacher(s) |
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UW-B2-SGEGIG-003-M | Compulsory UE | BUGHIN Christiane | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
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| Français | 40 | 20 | 0 | 0 | 0 | 6 | 6.00 | 1st term |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
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W-COGE-008 | Management accounting - AAEP | 30 | 15 | 0 | 0 | 0 | Q1 | |
W-COGE-009 | Management accounting - AAEHP | 10 | 5 | 0 | 0 | 0 | Q1 |
Programme component | ||
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UW-B1-SGEGIG-004-M General Accounting |
Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
At the end of this course, the students will be able to define management accounting, to understand the links with financial accounting; to classify the different types of expenses (direct and indirect, fixed and variable) and costs (full and non full cost, standard cost), to implement the classical methods to calculate costs, and to understand the usefulness of management accouting for business administration.
Content of UE
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).
Prior Experience
UW-B-1-SGECIG-004-M-Accounting 1
Type of Assessment for UE in Q1
Q1 UE Assessment Comments
Written examination: 35%
Practical test: 65%
Type of Assessment for UE in Q2
Q2 UE Assessment Comments
Written examination: 35%
Practical test: 65%
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
Written examination: 35%
Practical test: 65%
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
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W-COGE-008 |
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W-COGE-009 |
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Mode of delivery
AA | Mode of delivery |
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W-COGE-008 |
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W-COGE-009 |
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Required Reading
AA | |
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W-COGE-008 | |
W-COGE-009 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
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W-COGE-008 | Not applicable |
W-COGE-009 | Not applicable |
Recommended Reading
AA | |
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W-COGE-008 | |
W-COGE-009 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
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W-COGE-008 | Not applicable |
W-COGE-009 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
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W-COGE-008 | Not applicable |
W-COGE-009 | Not applicable |