Study programme 2021-2022Français
Introduction to accounting
Programme component of Bachelor's in Computer Science à la Faculty of Science

CodeTypeHead of UE Department’s
contact details
Teacher(s)
US-B3-SCINFO-006-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
Français301500044.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-018General Accounting - AAEP3015000Q1100.00%

Programme component

Objectives of Programme's Learning Outcomes

  • Demonstrate basic knowledge and know-how in related fields
    • Demonstrate knowledge and basic skills in human and economic sciences

Learning Outcomes of UE

At the end of the course, the students will be able to understand accounting mecanisms and their interactivity with the financial statements.

Content of UE

Financial statements; interactivity between balance sheet and profit and loss account; accounting tools; the Tax on Added Value; operations on profit and loss account; buying and selling non-current assets; end of year operations; introduction to financial analysis.

Prior Experience

Not applicable

Type of Assessment for UE in Q1

  • Written examination

Q1 UE Assessment Comments

Written examination: 100%

Type of Assessment for UE in Q3

  • Written examination

Q3 UE Assessment Comments

Written examination: 100%

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-018
  • Cours magistraux
  • Travaux pratiques

Mode of delivery

AAMode of delivery
W-COGE-018
  • Face to face

Required Reading

AARequired Reading
W-COGE-018Copie de présentation - Introduction à la comptabilité - Christiane Bughin

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-018Not applicable

Recommended Reading

AA
W-COGE-018

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-018Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-018Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-COGE-018Unauthorized
(*) 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 dernière mise à jour de la fiche ECTS par l'enseignant : 06/05/2021
Date de dernière génération automatique de la page : 06/05/2022
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Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be