Objectives of Programme's Learning Outcomes

• Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.
• Understand the implications of different human sciences on the way organisations and markets work.
• Understand extensive problems in certain areas of management.
• 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.
• 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 provide additional insights and in-depth understanding of basic General Accounting taught in the first year of the bachelor's degree. These enhancements will primarily focus on financial and commercial operations, which are the core activities of a company. Furthermore, complements will be provided into capital operations, remunerations, and deferred taxes. A chapter will also be dedicated to VAT. Students will also have the opportunity to familiarize themselves with accounting software. Implementing computerized accounting, maintaining journals, and conducting end-of-period operations are all essential accounting tasks necessary for proper accounting management.

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 %   
- 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 %   
- Work on an accounting topic: 20 %  
- Quoted exercices on the accounting software: 20 %