 | Study programme 2024-2025 | Français | |
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Programme component of Master's in Economic and Social Policy (MONS) (day schedule) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-MC-POECSO-045-M | Compulsory UE | BUGHIN Christiane | 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 | 18 | 12 | 0 | 0 | 0 | 3 | 3.00 | 2nd term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-092 | Accounting Fundamentals - AAEP | 15 | 12 | 0 | 0 | 0 | Q2 | |
| W-COGE-093 | / | 3 | 0 | 0 | 0 | 0 | Q2 |
| Programme component |
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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, and to apply the accounting principles to current operations.
UE Content: description and pedagogical relevance
Financial statements; interactivity between balance sheet and profit and loss account; accounting tools; Tax on Added Value; current operations; buying non-current assets; end of year operations.
The learning activities included in this unit are complementary. The only difference concerns the teaching methods.
Prior Experience
Not applicable
Type(s) and mode(s) of Q2 UE assessment
- Written examination - Face-to-face
Q2 UE Assessment Comments
The exam will consist of a written test.
Type(s) and mode(s) of Q3 UE assessment
- Written examination - Face-to-face
Q3 UE Assessment Comments
The exam will consist of a written test.
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-092 |
|
| W-COGE-093 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-092 |
|
| W-COGE-093 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-092 | Copie de présentation - Bases en comptabilité - Christiane Bughin |
| W-COGE-093 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-092 | Not applicable |
| W-COGE-093 | Not applicable |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-092 | Not applicable |
| W-COGE-093 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-092 | Not applicable |
| W-COGE-093 | Not applicable |