University of Liege | Version française
Study programmes 2009-2010Last update : 28/06/2010
GEST3021-1  Complementary course of accounting
Duration :  24h Pr
Credits/ECTS :  
Master in Agricultural Bioengineering, Professional Focus, 1st yearDeuxième quadrimestre2
Master in Chemistry and Bio-industries, Professional Focus, 2nd yearDeuxième quadrimestre2
Master in Environmental Bioengineering, Professional Focus, 1st yearDeuxième quadrimestre2
Master in Forests and Natural Areas, Professional Focus, 1st yearDeuxième quadrimestre2
Holder(s) :  Thomas Dogot
Language :  Langue française
Course contents :  1. Exercises on Computers
2. Introduction to analytical accounting
3. Total cost price
Course objective :  To show the accounting tools and to introduce the students to management accountancy.
After completing the course the student is expected to
Use a software of agricultural accounting
Apply the principles of the analytic accounting
Establish a complete cost price
Analyse the countable data of a farm exploitation
Model a plan of a farm exploitation to optimize that one
Prerequisites :  -- EG210 - General accounting and balance sheet analysis
Organization :  Practical Works : 24h
Written notes :  1) J.P. GILLET, V. GINSBURGH, P. MICHEL et KHROUZ - Comptabilité, DE BOECK.
2) Hellemans - Classification actualisée des exploitations agricoles belges. CEA.
3) Melyon, Hemeci et Fernandez (1994). Comptabilité analytique : principes, techniques et évolutions. Editions ESKA.
Assessment :  Written examination (100%)


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