 | Study programme | Français | |
 | Introduction to Accounting | ||
Programme component of Master's Degree in Chemistry Professional Focus - Business à la Faculty of Science |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| US-M2-CHIMFS-009-M | Optional UE | BUGHIN Christiane | W711 - Comptabilité et gestion |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 30 | 15 | 0 | 0 | 0 | 4.00 | 100.00 |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-018 | General Accounting | 30 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
| Unité d'enseignement |
|---|
Objectives of Programme's Learning Outcomes
- Have acquired professional skills in relation to the objective defining the degree.
- Integrate into a professional environment and collaborate with stakeholders on an industrial project.
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.
Content of UE
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 Assessment for UE in Q1
- Written examination
Q1 UE Assessment Comments
Written examination: 100%
Type of Assessment for UE in Q2
- Written examination
Q2 UE Assessment Comments
Written examination: 100%
Type of Assessment for UE in Q3
- Written examination
Q3 UE Assessment Comments
Written examination: 100%
Type of Resit Assessment for UE in Q1 (BAB1)
- N/A
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-018 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-018 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-018 | Note de cours - Introduction à la comptabilité - Christiane Bughin |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-COGE-018 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-018 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-018 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-COGE-018 | Autorisé |