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| GEST0368-1 | Analytical Accounting
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Didier Van Caillie |
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| Substitute(s) : | Keke Makunza |
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| Language : | Langue française |
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| Course contents : | This course presents the main techniques used in management accounting and shows why they are useful in a decision-making perspective.
Having highlighted the specificities of management accounting and havind defined its main terms and concepts, this course presents first the cost accumulation process for inventory valuation and profit measurement. Then, it proposes an in-depth analysis of the different techniques used to manage accounting information in a decision-making perspective (cost-volume-profit analysis, activity-based and process-based costing, profitability analysis and pricing decisions and decision-making under conditions of risk and uncertainty). |
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| Course objective : | In-depth mastery of specific mechanisms in management accounting |
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| Prerequisites : | Principles of business accounting |
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| Workshops : | Three sessions of exercises, still to be determined. |
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| Organization : | This course is taught by Professor Edgar Makunza, Visiting Professor, during the second semester, every Tuesday, from 10.00 to 12.00 . It starts at the mid-February. |
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| Written notes : | Van Caillie D. (2005) : Principes de comptabilité analytique et de comptabilité de gestion, Liège : Editions de l'Université de Liège - 2ème édition, 242 p. |
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| Assessment : | Only a written exam, in JUNE, with two parts : some theoretical questions (40 %) and some applications (60 %). |
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| Contacts : | Contact :
VAN CAILLIE Didier
E-mail : D.VanCaillie@ulg.ac.be |
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| Remarks : | This cours may not be chosen simultaneously with the course "Management Accounting" |
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