Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
---|---|---|---|
W-COGE-005 |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 30 | 15 | 0 | 0 | 0 | Q2 |
Contents
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).
Required Reading
Required Learning Resources/Tools
Not applicable
Recommended Reading
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Term 1 Assessment - type
- Written examination
- Practical Test
Term 1 Assessment - comments
Writte examination: 35%
Practical test: 65%
Term 2 Assessment - type
- Written examination
- Practical works
Term 2 Assessment - comments
Writte examination: 35%
Practical test: 65%
Term 3 Assessment - type
- Written examination
- Practical test
Term 3 Assessment - comments
Writte examination: 35%
Practical test: 65%
Resit Assessment - Term 1 (B1BA1) - type
- N/A
Resit Assessment - Term 1 (B1BA1) - Comments
Not applicable
Type of Teaching Activity/Activities
- Cours (cours magistraux; conférences)
- Travaux pratiques / travaux de laboratoire / exercices de création et recherche en atelier / projet sur ordinateur /études de cas