 | Study programme | Français | |
 | General Accounting | ||
Programme component of Master's Degree in Economic and Social Policy à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-MC-POECSO-004-M | Compulsory UE | BUGHIN Christiane | W711 - Comptabilité et gestion |
|
| 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-COGE-018 | General Accounting | 30 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
| Unité d'enseignement |
|---|
Objectives of Programme's Learning Outcomes
- Master specialist knowledge in the field of economic, political and social sciences in order to mobilise it on issues related to political, economic and social environments.
- Master and appropriately mobilise highly specialised knowledge and methodological approaches within of economic, political and social 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 Q2
- Written examination
Q2 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
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-018 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-018 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-018 | Note de cours - Introduction à la comptabilité - Christiane Bughin |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-COGE-018 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-018 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-COGE-018 | Autorisé |