Study programme 2020-2021Français
General Accounting
Programme component of Bachelor's à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q2

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-B1-SGEGIG-004-MCompulsory UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • COMBLE Karin

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français5050010099.00Full academic year

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-002General Accounting - AAEP45450100A
W-COGE-006General Accounting - AAEHP55000A
Programme component

Objectives of Programme's Learning Outcomes

  • Implement an academic view on knowledge, particularly through the mastery of methods and literature research tools.
    • Develop and structure reasoning by basing it on suitable scientific arguments
  • Actively master the fundamental concepts and models of economic sciences and management sciences
    • Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
    • Understand how organisations and markets work
    • Understand the methods and tools adapted to the field of economics and management
  • Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
    • Describe the principles of methodological approaches (objectives, methods, techniques and tools) to understand and explain the functioning of organisations and markets.
  • 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.
  • Demonstrate working and analytical rigour.
    • Be rigorous and independent in learning, particularly through adequate planning of activities to be undertaken in order to best utilise the time available.
    • Demonstrate self-awareness, assess themself, and adapt.

Learning Outcomes of UE

Understand and apply simple accountong operations, accontong principles, commercial and acounting law.

Content of UE

Part 1 : common operations of an accountng year  : VAT, inventoies, FA acquistion and disposals, depreciation, defeed assets and liabilities, provissons.
Part 2 : complex operations of an accounting year : capital issue and increase, loans, material andimmaterial fixed assets (acquisition, valuation, disposal), capital subisidies,porvisosn, deferred taxes, taxes, ISOC, 

Prior Experience

Sans objet

Type of Assessment for UE in Q1

  • Oral examination
  • Written examination
  • Graded tests
  • Remediation test
  • eTest

Q1 UE Assessment Comments

E-test in octobre, interro in decembre (if 10or more obtnained, no more exam in janv,possibility of an e test

Type of Assessment for UE in Q2

  • Oral Examination
  • Written examination
  • Practical test
  • Graded tests
  • eTest

Q2 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

  • Written examination
  • eTest

Q3 UE Assessment Comments

Not applicable

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-COGE-002
  • Cours magistraux
  • Travaux pratiques
  • Remédiations intégrées à un type d'AA
W-COGE-006
  • Travaux pratiques
  • Exercices de création et recherche en atelier
  • Projet sur ordinateur
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-COGE-002
  • Face to face
  • From a distance
  • Mixed
W-COGE-006
  • From a distance

Required Reading

AARequired Reading
W-COGE-002
W-COGE-006Note de cours - Partie 1 - Carton - Comblé C., Fandja Y, Bughin C.

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-002Not applicable
W-COGE-006Not applicable

Recommended Reading

AA
W-COGE-002
W-COGE-006

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-002Not applicable
W-COGE-006Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-002Not applicable
W-COGE-006Not applicable
(*) 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
Date de génération : 01/05/2021
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be