 | Study programme 2019-2020 | Français | |
| General accounting 1 | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-031 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 27 | 22 | 0 | 6 | 0 | Q1 |
| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
|---|
| The subject of the first term is integrated into Q2 and is not subject to a specific reassessment in Septembre. The questionnaire that you will find on moodle during the general accounting exam will concern the subject of Q2, which obviously includes everything you learned in Q1. The EU score for septembre is the score obtianed at the exam (no mean anymore) |
Content of Learning Activity
Introduction and basic acocunting principles I. Fiancial statements structre II. Links between Balance sheet and income statements III. Accounting tools IV. VAT V. Common income statements operations VI. Fixed assets : acquisition, amortization, disposal. VII. Basic End of Year operations : amortization, décrease in value, Provisions, accruals, result appropriation VIII. Global exrcices
Required Reading
Note de cours - Carton - Comblé K. ,Delchambre J,
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Sans objet
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Conférences
- Travaux pratiques
- Travaux de laboratoire
- Exercices de création et recherche en atelier
- Projet sur ordinateur
- Etudes de cas
- Remédiations intégrées à un type d'AA
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)