 | Study programme 2018-2019 | 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 | 4.00 | 1st term |
| 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% |
| Programme component | ||
|---|---|---|
 | UW-B1-SGEGIG-004-C Accounting 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.
2. Classification and estimation of the overheads.
3. Full costing.
4. Direct costing.
5. Standard costing.
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 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 | Authorized |