 | Study programme 2018-2019 | Français | |
 | Management Accounting | ||
Activité d'apprentissage à la Warocqué School of Business and Economics |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
|---|---|---|---|
| W-EGEP-010 |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 30 | 15 | 0 | 0 | 0 | Q1 |
Content of Learning Activity
1. Introduction : definition and field of application.
2. Classification and estimation of the overheads.
3. Full costing.
4. Direct costing.
5. Standard costing.
6. Conclusion
Required Reading
Note de cours - Comptabilité de gestion - Théorie - MORONCINI Aurora
Travaux Pratiques - Comptabilité de gestion - Travaux pratiques - MORONCINI Aurora
Required Learning Resources/Tools
Not applicable
Recommended Reading
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
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.
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)