 | Study programme 2019-2020 | Français | |
 | General Accounting | ||
Programme component of Master's in Economic and Social Policy à la Warocqué School of Business and Economics |
| Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what assessment methods are planned for the end of Q3 |
|---|
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-MC-POECSO-004-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 | 30 | 15 | 0 | 0 | 0 | 4 | 4.00 | 1st term |
| 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% |
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Master specialist knowledge in the field of economic, political and social sciences in order to mobilise it on issues related to political, economic and social environments.
- Master and appropriately mobilise highly specialised knowledge and methodological approaches within of economic, political and social 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.
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 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 | |
|---|---|
| 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 | Authorized |