Study programme 2020-2021Français
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 Q2

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-B2-SGEGIG-003-MCompulsory UEBUGHIN ChristianeW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • BUGHIN Christiane

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français402000066.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-008Management accounting - AAEP3015000Q1
W-COGE-009Management accounting - AAEHP105000Q1
Programme component
Prérequis

Objectives of Programme's Learning Outcomes

  • 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 the methods and tools adapted to the field of economics and management
  • 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.

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

  • Oral examination
  • Written examination
  • Practical test

Q1 UE Assessment Comments

Written examination: 35%
Practical test: 65%

Type of Assessment for UE in Q2

  • Oral Examination
  • Written examination
  • Practical test

Q2 UE Assessment Comments

Written examination: 35%
Practical test: 65%

Type of Assessment for UE in Q3

  • Oral examination
  • Written examination
  • Practical Test

Q3 UE Assessment Comments

Written examination: 35%
Practical test: 65%

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-COGE-008
  • Cours magistraux
  • Travaux pratiques
  • Etudes de cas
W-COGE-009
  • Conférences
  • Travaux pratiques
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-COGE-008
  • Face to face
W-COGE-009
  • From a distance

Required Reading

AA
W-COGE-008
W-COGE-009

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-008Not applicable
W-COGE-009Not applicable

Recommended Reading

AA
W-COGE-008
W-COGE-009

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-008Not applicable
W-COGE-009Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-008Not applicable
W-COGE-009Not applicable
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 10/04/2021
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be