 | Study programme 2021-2022 | Français | |
 | Advanced General Accounting and Control Concepts | ||
Programme component of Bachelor's in Economics and Management à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-B3-SCECGE-001-M | Optional UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 18 | 12 | 0 | 0 | 0 | 3 | 3.00 | 2nd term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-016 | Advanced General Accounting and Control Concepts - AAEP | 15 | 12 | 0 | 0 | 0 | Q2 | |
| W-COGE-020 | Advanced General Accounting and Control Concepts - AAEHP | 3 | 0 | 0 | 0 | 0 | Q2 |
| Programme component |
|---|
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
- Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
- Conduct relevant research from scientific literature and select appropriate elements with respect to a particular research topic.
- 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.
- Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in economics and management.
- Understand the implications of different human sciences on the way organisations and markets work.
- Understand extensive problems in certain areas of econonomics and management.
- 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
- Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
- Conduct relevant research from scientific literature and select appropriate elements with respect to a particular research topic.
- 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.
Learning Outcomes of UE
The objectives of the course are to bring complements into the cursus of Accountancy given in 1st year of the graduate, in particular on financial and commercial transactions, which are the main activities of a company. The students will be able to use a software of accountancy. Complements will also be provided on the capital operations, the remunerations and the deferred taxes, which are important operations. A chapter will be also dedicated to the VAT. The students will be able to use a software of accountancy.
Content of UE
- Chapter I - Operations on financial fixed assets and investments of cash
- Chapter II - Commercial operations
- Chapter III - Capital gains tax
- Chapter IV - Capital reduction and depreciation
- Chapter V - Remunerations and social costs
- Chapter VI - VAT
- Software Winbooks
Prior Experience
General accounting (bac 1)
Type of Assessment for UE in Q2
- Presentation and/or works
- Oral Examination
- Written examination
- Graded tests
- eTest
Q2 UE Assessment Comments
- Written examination : 50 %
- Individual work on an accounting theme : 20 %
- Quoted exercices on the accounting software : 30 %
Type of Assessment for UE in Q3
- Presentation and/or works
- Oral examination
- Written examination
- Graded tests
- eTest
Q3 UE Assessment Comments
- Written examination : 50 %
- Individual work on an accounting theme : 20 %
- Quoted exercices on the accounting software : 30 %
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-016 |
|
| W-COGE-020 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-016 |
|
| W-COGE-020 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-016 | Note de cours - Comptabilité générale avancée et notions de contrôle - Colot Olivier |
| W-COGE-020 | Note de cours - Comptabilité générale avancée et notions de contrôle - Colot Olivier |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-016 | Not applicable |
| W-COGE-020 | Not applicable |
Recommended Reading
| AA | |
|---|---|
| W-COGE-016 | |
| W-COGE-020 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-016 | Not applicable |
| W-COGE-020 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-016 | - Antoine J. & Guiaux J. (2014), " Comptabilité : méthode d'apprentissage avec tests et corrigés ", De Boeck, 9è édition, ISBN : 9782804183141, 273 + 81 +33 pages. - Avis de la commission des normes comptables - Cerrada K., De Rongé Y., De Wolf M., Gatz M. (2014), "Comptabilité et analyse des états financiers: principes et applications", De Boeck, 344 pages. - Code des sociétés - De Lembre E., Vander Linden M., Mercier S., Van de Velde L. (2013), " Principes de comptabilisation 2013 ", Kluwer, 839 pages. |
| W-COGE-020 | - Antoine J. & Guiaux J. (2014), " Comptabilité : méthode d'apprentissage avec tests et corrigés ", De Boeck, 9è édition, ISBN : 9782804183141, 273 + 81 +33 pages. - Avis de la commission des normes comptables - Cerrada K., De Rongé Y., De Wolf M., Gatz M. (2014), "Comptabilité et analyse des états financiers: principes et applications", De Boeck, 344 pages. - Code des sociétés - De Lembre E., Vander Linden M., Mercier S., Van de Velde L. (2013), " Principes de comptabilisation 2013 ", Kluwer, 839 pages. |