Study programme 2023-2024 | Français | ||
General 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-B1-SGEGIG-004-M | Compulsory UE | COMBLE Karin | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
---|---|---|---|---|---|---|---|---|---|
| Français | 50 | 50 | 0 | 10 | 0 | 9 | 9.00 | Full academic year |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
---|---|---|---|---|---|---|---|---|
W-COGE-002 | General Accounting - AAEP | 45 | 45 | 0 | 10 | 0 | A | |
W-COGE-006 | General Accounting - AAEHP | 5 | 5 | 0 | 0 | 0 | A |
Programme component |
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Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
Understand and apply simple accountong operations, accontong principles, commercial and acounting law.
UE Content: description and pedagogical relevance
Part 1 : common operations of an accountng year : VAT, inventoies, FA acquistion and disposals, depreciation, defeed assets and liabilities, provissons.
Part 2 : complex operations of an accounting year : capital issue and increase, loans, material andimmaterial fixed assets (acquisition, valuation, disposal), capital subisidies,porvisosn, deferred taxes, taxes, ISOC,
Prior Experience
Sans objet
Type(s) and mode(s) of Q1 UE assessment
Q1 UE Assessment Comments
E-test in octobre, interro in decembre (if 10or more obtnained, no more exam in janv,possibility of an e test
Method of calculating the overall mark for the Q1 UE assessment
Note interro if >=10, sinon note exma
Type(s) and mode(s) of Q1 UE resit assessment (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Method of calculating the overall mark for the Q1 UE resit assessment
NA
Type(s) and mode(s) of Q2 UE assessment
Q2 UE Assessment Comments
Not applicable
Method of calculating the overall mark for the Q2 UE assessment
NA
Type(s) and mode(s) of Q3 UE assessment
Q3 UE Assessment Comments
Not applicable
Method of calculating the overall mark for the Q3 UE assessment
NA
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
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W-COGE-002 |
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W-COGE-006 |
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Mode of delivery
AA | Mode of delivery |
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W-COGE-002 |
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W-COGE-006 |
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Required Reading
AA | Required Reading |
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W-COGE-002 | Note de cours - Partie 1 - Carton - Comblé K., Bughin C. ,Note de cours - Partie 2 - Carton - Bughin C., Comblé K. |
W-COGE-006 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
---|---|
W-COGE-002 | Not applicable |
W-COGE-006 | Not applicable |
Recommended Reading
AA | Recommended Reading |
---|---|
W-COGE-002 | Travaux Pratiques - Partie 2 - Carton - Bughin C., Comblé K. |
W-COGE-006 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
---|---|
W-COGE-002 | Not applicable |
W-COGE-006 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
---|---|
W-COGE-002 | Not applicable |
W-COGE-006 | Not applicable |