Study programme 2021-2022Français
General Accounting
Programme component of Master's in Economic and Social Policy à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details 		Teacher(s)
UW-MC-POECSO-004-MCompulsory UEBUGHIN ChristianeW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • BUGHIN Christiane

Language
of instruction		Language
of assessment		 HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français303000066.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-018General Accounting - AAEP3015000Q1
W-COGE-046General Accounting - AAEHP015000Q1

Integrated test : there will be no assessment for each AA but a single assessment for the UE.
Programme component

Objectives of Programme's Learning Outcomes

  • Master specialist knowledge in the field of economic, political and social sciences in order to mobilise it on issues related to political, economic and social environments.
    • Master and appropriately mobilise highly specialised knowledge and methodological approaches within of economic, political and social sciences.

Learning Outcomes of UE

At the end of the course, the students will be able to understand accounting mecanisms and their interactivity with the financial statements.

Content of UE

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.

Prior Experience

Not applicable

Type of Assessment for UE in Q1

  • Written examination

Q1 UE Assessment Comments

Written examination: 100%

Type of Assessment for UE in Q3

  • Written examination

Q3 UE Assessment Comments

Written examination: 100%

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-018
  • Cours magistraux
  • Travaux pratiques
W-COGE-046
  • Travaux pratiques

Mode of delivery

AAMode of delivery
W-COGE-018
  • Face to face
W-COGE-046
  • Mixed

Required Reading

AARequired Reading
W-COGE-018Copie de présentation - Introduction à la comptabilité - Christiane Bughin
W-COGE-046

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-018Not applicable
W-COGE-046Not applicable

Recommended Reading

AA
W-COGE-018
W-COGE-046

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-018Not applicable
W-COGE-046Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-018Not applicable
W-COGE-046Not 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
More information on Higher Education Structure (’Paysage’ Decree)
Date de dernière mise à jour de la fiche ECTS par l'enseignant : 06/05/2021
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