Study programme 2021-2022Français
General Accounting
Programme component of Bachelor's à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-B1-SGEGIG-100-MOptional UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat

    Language
    of instruction
    Language
    of assessment
    HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
      000001010.00

      AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting

      Overall mark : the assessments of each AA result in an overall mark for the UE.
      Programme component

      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

      (*) 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 dernière mise à jour de la fiche ECTS par l'enseignant : 02/04/2021
      Date de dernière génération automatique de la page : 06/05/2022
      20, place du Parc, B7000 Mons - Belgique
      Tél: +32 (0)65 373111
      Courriel: info.mons@umons.ac.be