Study programme 2021-2022Français
Accounting and Finance Fundamentals
Programme component of Master's in Management à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-MC-SCGEST-008-MCompulsory UEBUGHIN ChristianeW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • BUGHIN Christiane
  • CROQUET Mélanie

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français362400066.002nd term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FINA-023Accounting and Finance Fundamentals - AAEP3612000Q2
W-FINA-030Accounting and Finance Fundamentals - AAEHP012000Q2

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

  • In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
    • Integrate highly specialised knowledge in different fields of management.
    • Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.

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, and to apply the accounting principles to current operations.
They will also be able to understand, apply and interpret the mechanisms of fundamental analysis of financial statements. Finally, they will be able to use capital budgeting tools as part of investment decision-making.
 

Content of UE

Financial statements; interactivity between balance sheet and profit and loss account; accounting tools; Tax on Added Value; current operations; buying non-current assets; end of year operations.
Construction, calculation and interpretation of financial ratios; budgeting capital tools.

Prior Experience

Not applicable

Type of Assessment for UE in Q2

  • Presentation and/or works
  • Written examination

Q2 UE Assessment Comments

The exam will consist of a written test.
A financial analysis work is also requested (based on financiel statements).

 

Type of Assessment for UE in Q3

  • Presentation and/or works
  • Written examination
  • eTest

Q3 UE Assessment Comments

The exam will consist of a written test.
A financial analysis work is also requested (based on financiel statements).

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FINA-023
  • Cours magistraux
  • Travaux pratiques
  • Etudes de cas
W-FINA-030
  • Travaux pratiques
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-FINA-023
  • Mixed
W-FINA-030
  • Mixed

Required Reading

AARequired Reading
W-FINA-023Copie de présentation - Bases en comptabilité et finance - partie comptabilité - Christiane Bughin
W-FINA-030

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FINA-023Not applicable
W-FINA-030Not applicable

Recommended Reading

AA
W-FINA-023
W-FINA-030

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FINA-023Not applicable
W-FINA-030Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FINA-023Not applicable
W-FINA-030Not 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 : 12/05/2021
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