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

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

• Written examination
• Practical test

Q1 UE Assessment Comments

Written examination: 35%
Practical test: 65%
 

Type of Assessment for UE in Q2

• Written examination
• Practical test

Q2 UE Assessment Comments

Written examination: 35%
Practical test: 65%

Type of Assessment for UE in Q3

• 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