 | Study programme 2021-2022 | Français | |
 | Principles of Accounting and Finance | ||
Programme component of Master's in Management (Charleroi (Hor. décalé)) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-MC-SCIGES-007-C | Compulsory UE | HELDENBERGH Anne | W751 - Finance |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 24 | 21 | 0 | 0 | 0 | 9 | 9.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-FINA-020 | Principles of Accounting and Finance - AAEP | 24 | 12 | 0 | 0 | 0 | Q1 | |
| W-FINA-033 | Principes de comptabilité et de finance - AAEHP | 0 | 9 | 0 | 0 | 0 | Q1 |
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Mobilise expertise in at least one area of management.
- Master the principal decision-making processes of a company.
- 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.
- Understand interactions between companies and their socio-economic environments.
- Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
Learning Outcomes of UE
At the end of the instruction, the students will be able :
- to understand the accounting mecanisms and the interactivity with the financial statements;
- to apply the accounting principles to operations which characterise the different stages of firm life (An in troduction to IFRS also makes part of this course);
- to realize a reliable diagnosis of the financial health of companies,
- to understand the process of value creation in the firm.
Content of UE
General accounting ; Overview of anglo-saxon financial statements ; FRS;balance sheet and statements of profit and loss ; analysis by ratios ; economic risk.
Prior Experience
Not applicable
Type of Assessment for UE in Q1
- Oral examination
- Written examination
Q1 UE Assessment Comments
Not applicable
Type of Assessment for UE in Q3
- Oral examination
- Written examination
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
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-FINA-020 |
|
| W-FINA-033 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FINA-020 |
|
| W-FINA-033 |
|
Required Reading
| AA | |
|---|---|
| W-FINA-020 | |
| W-FINA-033 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FINA-020 | Not applicable |
| W-FINA-033 | Not applicable |
Recommended Reading
| AA | |
|---|---|
| W-FINA-020 | |
| W-FINA-033 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-FINA-020 | Not applicable |
| W-FINA-033 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-FINA-020 | Antoine, Lexique de la comptabilité, De Boeck. Delvaux , Le plan comptable général 2000, ECP. Khrouz et Vlasselaer, Comptabilité générale, Office international de librairie. Vincke J.P., La comptabilité des sociétés 2007, Editions Standaard. Antoine J., Dehan-Maroye R., Dendauw C., Traité de comptabilisation : Répertoire documenté des imputations , De Boeck, Bruxelles, 2004. CABY, KOËLH, Analyse financière, Pearson Education, 2012. OOGHE, VAN WYMEERSCH, H. VANDER BAUWHEDE ; Traité d'analyse financière; Anthemis; 2018; 2 tomes. BREALEY, MYERS, Principes de gestion financière, Pearson Education, 2008. PARIENTE, Analyse financière et évaluation d'entreprise, Pearson, collection Synthex, 2009. |
| W-FINA-033 | Not applicable |