 | Study programme | Français | |
 | Accounting 2 | ||
Programme component of Bachelor 's Degree in Management (Charleroi (Hor. jour)) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-B2-SCGEST-003-C | Compulsory UE | MORONCINI Aurora | W748 - Economie et gestion environnementales et de la production |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 30 | 15 | 0 | 0 | 0 | 4.00 | 4.00 |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-EGEP-010 | Management Accounting | 30 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
| Unité d'enseignement | ||
|---|---|---|
 | UW-B1-SGEGIG-004-C Comptabilité 1 | |
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
- 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.
- Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.
- Understand extensive problems in certain areas of management.
- Actively master the fundamental concepts and models of economic sciences and management sciences
- Understand the methods and tools adapted to the field of economics and management
Learning Outcomes of UE
To calculate the cost price of a product and/or a service in companies varying by their size, their organization and their manufacturings.
Content of UE
1. Introduction : definition and field of application.<br />2. Classification and estimation of the overheads.<br />3. Full costing.<br />4. Direct costing.<br />5. Standard costing.<br />6. Conclusion
Prior Experience
Not applicable
Type of Assessment for UE in Q1
- N/A
Q1 UE Assessment Comments
Evaluation by AA. For modalities of assessment, refer to corresponding AA.
Type of Assessment for UE in Q2
- N/A
Q2 UE Assessment Comments
Not applicable
Type of Assessment for UE in Q3
- N/A
Q3 UE Assessment Comments
Evaluation by AA. For modalities of assessment, refer to corresponding AA.
Type of Resit Assessment for UE in Q1 (BAB1)
- N/A
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-EGEP-010 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-EGEP-010 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-EGEP-010 | Note de cours - Comptabilité de gestion - Théorie - MORONCINI Aurora Travaux Pratiques - Comptabilité de gestion - Travaux pratiques - MORONCINI Aurora |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-EGEP-010 | Not applicable |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-EGEP-010 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-EGEP-010 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-EGEP-010 | 1. A. BOUTAT, J.-M. CAPRARO; Comptabilité analytique de gestion; PPUR; 2011. 2. G. CHA; P. PIGET; Comptabilité analytique; Economica; 1994. 3. L. HEITGER & al.; Cost Accounting; South-Western Publishing Co; 1992. 4. C. HORHGREN & al.; Comptabilité de gestion; Pearson Education; 2009. 5. M. LEBAS; Comptabilité analytique de gestion; Nathan; 1991. |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-EGEP-010 | Autorisé |