 | Study programme 2019-2020 | Français | |
| General Accounting | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-018 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 30 | 15 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2019-2020 assessments (Covid-19) |
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| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
| The exam will consist of a written test via Moodle that covers the study material of the first quarter. For both theory and exercises, the exam will consist of multiple choice questions, open questions with short, alphabetical or numerical answers, matching questions, or open questions requiring a composition response (such as writing accounting records or giving explanations). Answering the questions of the test will require in advance and as a draft, a complete reflection on the accounting entries related to a subject. |
Content of Learning Activity
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.
Required Reading
Note de cours - Introduction à la comptabilité - Christiane Bughin
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
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)
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term