Objectives of Programme's Learning Outcomes

• Actively master the fundamental concepts and models of economic sciences and management sciences
• 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.
• Conduct relevant research from scientific literature and select appropriate elements with respect to a particular research topic.
• 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.
• Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.
• Understand the implications of different human sciences on the way organisations and markets work.
• Understand extensive problems in certain areas of management.
• Actively master the fundamental concepts and models of economic sciences and management sciences
• 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.
• Conduct relevant research from scientific literature and select appropriate elements with respect to a particular research topic.
• 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.

Learning Outcomes of UE

The objectives of the course are to bring complements into the cursus of Accountancy given in 1st year of the graduate, in particular on financial and commercial transactions, which are the main activities of a company. The students will be able to use a software of accountancy. Complements will also be provided on the capital operations, the remunerations and the deferred taxes, which are important operations. A chapter will be also dedicated to the VAT. The students will be able to use a software of accountancy (canceled if Covid-19 still present).

Content of UE

- Chapter I - Operations on financial fixed assets and investments of cash
- Chapter II - Commercial operations
- Chapter III - Capital gains tax
- Chapter IV - Capital reduction and depreciation
- Chapter V - Remunerations and social costs
- Chapter VI - VAT
- Software Winbooks  (canceled if Covid-19 still present)

Prior Experience

General accounting (bac 1)

Type of Assessment for UE in Q2

• Presentation and/or works
• Oral Examination
• Written examination
• Graded tests
• eTest

Q2 UE Assessment Comments

- Written examination : 50 %   
- Work on an accounting theme : 20 %  (unless Covid-19 still present : 50 %)
- Quoted exercices on the accounting software : 30 % (canceled if Covid-19 still present)

Type of Assessment for UE in Q3

• Presentation and/or works
• Oral examination
• Written examination
• Graded tests
• eTest

Q3 UE Assessment Comments

- Written examination : 50 %   
- Work on an accounting theme : 20 %  (unless Covid-19 still present : 50 %)
- Quoted exercices on the accounting software : 30 % (canceled if Covid-19 still present)