 | Study programme 2022-2023 | Français | |
 | Accounting and Finance Fundamentals | ||
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-MC-SCIGES-023-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 | 36 | 24 | 0 | 0 | 0 | 6 | 6.00 | 2nd term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-FINA-023 | Accounting and Finance Fundamentals - AAEP | 36 | 12 | 0 | 0 | 0 | Q2 | |
| W-FINA-030 | Accounting and Finance Fundamentals - AAEHP | 0 | 12 | 0 | 0 | 0 | Q2 |
| 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.
UE Content: description and pedagogical relevance
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(s) and mode(s) of Q2 UE assessment
- Written examination - Face-to-face
- Production (written work, report, essay, collection, product, etc.) - To be submitted online
Q2 UE Assessment Comments
The exam will consist of a written test.
A financial analysis work is also requested (based on financiel statements).
The final score is as follows:
- Work: 20%
- Written exam, accounting part of the course: 40%
- Written exam, finance part of the course: 40%
Type(s) and mode(s) of Q3 UE assessment
- Written examination - Face-to-face
- Production (written work, report, essay, collection, product, etc.) - To be submitted online
Q3 UE Assessment Comments
The exam will consist of a written test.
A financial analysis work is also requested (based on financiel statements).
The final score is as follows:
- Work: 20%
- Written exam, accounting part of the course: 40%
- Written exam, finance part of the course: 40%
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-FINA-023 |
|
| W-FINA-030 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FINA-023 |
|
| W-FINA-030 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-FINA-023 | Copie de présentation - Bases en comptabilité - Christiane Bughin |
| W-FINA-030 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FINA-023 | Not applicable |
| W-FINA-030 | Not applicable |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-FINA-023 | Not applicable |
| W-FINA-030 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-FINA-023 | Not applicable |
| W-FINA-030 | Not applicable |