Study programme 2023-2024Français
Introduction to accounting
Programme component of Bachelor's in Computer Science (MONS) (day schedule) à la Faculty of Science

CodeTypeHead of UE Department’s
contact details 		Teacher(s)
US-B3-SCINFO-006-MCompulsory UEBUGHIN ChristianeW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • BUGHIN Christiane

Language
of instruction		Language
of assessment		 HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français301500044.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
H-SHUM-310Introduction à la comptabilité3015000Q1100.00%

Programme component

Objectives of Programme's Learning Outcomes

  • Demonstrate basic knowledge and know-how in related fields
    • Demonstrate knowledge and basic skills in human and economic sciences

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

AAType of Teaching Activity/Activities
H-SHUM-310
  • Cours magistraux
  • Travaux pratiques

Mode of delivery

AAMode of delivery
H-SHUM-310
  • Face-to-face

Required Reading

AARequired Reading
H-SHUM-310Copie de présentation - Introduction à la comptabilité - Christiane Bughin

Required Learning Resources/Tools

AARequired Learning Resources/Tools
H-SHUM-310Not applicable

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
H-SHUM-310Not applicable

Other Recommended Reading

AAOther Recommended Reading
H-SHUM-310Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
H-SHUM-310Unauthorized

Term 1 Assessment - type

AAType(s) and mode(s) of Q1 assessment
H-SHUM-310
  • Written examination - Face-to-face

Term 1 Assessment - comments

AATerm 1 Assessment - comments
H-SHUM-310Written examination: 100%
 

Resit Assessment - Term 1 (B1BA1) - type

AAType(s) and mode(s) of Q1 resit assessment (BAB1)
H-SHUM-310
  • N/A - Néant

Term 3 Assessment - type

AAType(s) and mode(s) of Q3 assessment
H-SHUM-310
  • Written examination - Face-to-face

Term 3 Assessment - comments

AATerm 3 Assessment - comments
H-SHUM-310Written examination: 100%
 
(*) 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
More information on Higher Education Structure (’Paysage’ Decree)
Date de dernière mise à jour de la fiche ECTS par l'enseignant : 24/04/2023
Date de dernière génération automatique de la page : 27/04/2024
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be