 | Study programme 2022-2023 | Français | |
 | Management Accounting | ||
Programme component of Bachelor's (MONS) (day schedule) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-B2-SGEGIG-003-M | Compulsory 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 | 40 | 20 | 0 | 0 | 0 | 6 | 6.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-008 | Management accounting - AAEP | 30 | 15 | 0 | 0 | 0 | Q1 | |
| W-COGE-009 | Management accounting - AAEHP | 10 | 5 | 0 | 0 | 0 | Q1 |
| Programme component | ||
|---|---|---|
 | UW-B1-SGEGIG-004-M General Accounting | |
Objectives of Programme's Learning Outcomes
- Actively master the fundamental concepts and models of economic sciences and management sciences
- Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
- Understand the methods and tools adapted to the field of economics and management
- Critically compare knowledge acquired to real situations.
- Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
Learning Outcomes of UE
At the end of this course, the students will be able to define management accounting, to understand the links with financial accounting; to classify the different types of expenses (direct and indirect, fixed and variable) and costs (full and non full cost, standard cost), to implement the classical methods to calculate costs, and to understand the usefulness of management accouting for business administration.
UE Content: description and pedagogical relevance
Management accounting definition and objectives; direct and indirect expenses; production cost in full costing; production cost in direct costing; indirect expenses repartition; Activity-Base Costing; direct costing; costs in prevision context (standard costs); management accounting and decision making.
Prior Experience
UW-B-1-SGECIG-004-M-Accounting 1
Type(s) and mode(s) of Q1 UE assessment
- Written examination - Face-to-face
- Practical exam - Face-to-face
Q1 UE Assessment Comments
Written examination (theory): 35%
Practical test (exercices to be done by using Excel) : 65%
Type(s) and mode(s) of Q1 UE resit assessment (BAB1)
- N/A - Néant
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Q2 UE Assessment Comments
Written examination: 35%
Practical test: 65%
Type(s) and mode(s) of Q3 UE assessment
- Written examination - Face-to-face
- Practical exam - Face-to-face
Q3 UE Assessment Comments
Written examination (theory): 35%
Practical test (exercices to be done by using Excel) : 65%
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-008 |
|
| W-COGE-009 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-008 |
|
| W-COGE-009 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-008 | Copie de présentation - Comptabilité de gestion - Christiane Bughin |
| W-COGE-009 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-008 | Not applicable |
| W-COGE-009 | Not applicable |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-008 | Not applicable |
| W-COGE-009 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-008 | Not applicable |
| W-COGE-009 | Not applicable |