Objectives of Programme's Learning Outcomes

• Understand the scientific foundations of technological processes and the management of information flow and their respective involvement from a managerial point of view.
• Understand the methods and tools adapted to the field of economics and management.
• Understand extensive tools dedicated to the management of technological processes and the management of information flow.
• Implement an academic view on knowledge, particularly through the mastery of methods and literature research tools.
• Understand, synthesise and discuss complex information and texts on economics and management.
• Summarise the contributions of different sources to justify an opinion or decision
• Actively master the fundamental concepts and models of economic sciences and management sciences
• Understand how organisations and markets work
• Understand the methods and tools adapted to the field of economics and management
• Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
• Conduct relevant research from scientific literature and select appropriate elements with respect to a particular research topic.
• 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.
• Demonstrate working and analytical rigour.
• Be rigorous and independent in learning, particularly through adequate planning of activities to be undertaken in order to best utilise the time available.

Learning Outcomes of UE

The objectives of the course are to bring complements into the cursus of Accountancy given in first year of the bachelor's degree. These complements will be mainly focused on financial and commercial operations, which are the main activities of a company. Complements will also be provided on the capital operations, the remuneration and the deferred taxes, which are important operations. A chapter will be also dedicated to the VAT. The students will be able to use an accounting software.

UE Content: description and pedagogical relevance

- Chapter I - Operations on financial fixed assets and cash investments
- Chapter II - Commercial transactions
- Chapter III - Capital gains tax
- Chapter IV - Capital reduction and depreciation
- Chapter V - Remunerations and social costs
- Chapter VI - VAT
- Accounting software 

Prior Experience

General accounting (bac 1)

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 in class
• Graded assignment(s) - Face-to-face

Q2 UE Assessment Comments

- Written examination: 60 %   
- Individual work on an accounting topic: 20 %  
- Quoted exercices on the accounting software: 20 %


 

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 in class
• Graded assignment(s) - Face-to-face

Q3 UE Assessment Comments

- Written examination: 60 %   
- Individual work on an accounting topic: 20 %  
- Quoted exercices on the accounting software: 20 %