 | Study programme 2022-2023 | Français | |
 | Introduction to Accounting | ||
Programme component of Master's in Biochemistry and Molecular and Cell Biology : Specialist Focus on Industry (MONS) (day schedule) à la Faculty of Science |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| US-M2-BBMCFS-024-M | Optional UE | BUGHIN Christiane | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 30 | 15 | 0 | 0 | 0 | 4 | 4.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-018 | General Accounting - AAEP | 30 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Skill 2: Have acquired professional skills in relation to the objective defining the degree.
- Integrate into a professional environment and collaborate with stakeholders on a project.
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.
UE Content: description and pedagogical relevance
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 Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-018 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-018 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-018 | Copie de présentation - Introduction à la comptabilité - Christiane Bughin |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-018 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-COGE-018 | Authorized |
Term 1 Assessment - type
| AA | Type(s) and mode(s) of Q1 assessment |
|---|---|
| W-COGE-018 |
|
Term 1 Assessment - comments
| AA | Term 1 Assessment - comments |
|---|---|
| W-COGE-018 | Written examination: 100% |
Resit Assessment - Term 1 (B1BA1) - type
| AA | Type(s) and mode(s) of Q1 resit assessment (BAB1) |
|---|---|
| W-COGE-018 |
|
Term 3 Assessment - type
| AA | Type(s) and mode(s) of Q3 assessment |
|---|---|
| W-COGE-018 |
|
Term 3 Assessment - comments
| AA | Term 3 Assessment - comments |
|---|---|
| W-COGE-018 | Written examination: 100% |