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| GEST3028-2 | Accounting and management
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| Duration : | 24h Th, 24h Pr |
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| Number of credits : |
| Master en sciences agronomiques et industrie du vivant, à finalité approfondie, 1st year | | First semester | | 4 |
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| Master in Agricultural Bioengineering, Professional Focus, 1st year | | First semester | | 4 |
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| Master in Chemistry and Bio-industries, Professional Focus, 1st year | | First semester | | 4 |
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| Master in Environmental Bioengineering, Professional Focus, 2nd year | | First semester | | 4 |
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| Master in Forests and natural Areas Engineering, Professional Focus, 1st year | | First semester | | 4 |
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| Master en sciences agronomiques et industrie du vivant, à finalité spécialisée en valorisation biologique des déchets, 1st year | | First semester | | 4 |
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| Lecturer : | Philippe Lebailly |
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Language(s) of instruction :
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| French language |
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Course contents :
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| First section: general accounting
1.1. Introduction
1.2. Basic principles
1.3. General rules of bookkeeping
1.4. Real accounting holding
1.5. The balance sheet accounts: assests
1.6. The balance sheet accounts: liabilities and methods of inventory valuation
1.7. The results accounts
Second section: financial management
2.1. Financial analysis: the ratio method
2.2. Working capital management
2.3. Measurement of the company's performances
2.4. Practical works on balance sheets analysis
Third section: organization and structure of companies
3.1. The main industrial and organizational theories
3.2. Principles of human resources management
3.3. Elements of business law
3.4. Steps for enterprise creation |
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Learning outcomes of the course :
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| To teach basic accounting techniques so that the students be able to understand and analyse the documents produced by companies.
After completing the course the student is expected to master the accounting basic techniques.
Establish the balance and the account of the results of a company.
Understand and analyse books accounting of a company. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Lectures: 24 h
Exercices: 24 h |
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Recommended or required readings :
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| J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck |
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Assessment methods and criteria :
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| Written examination (50 %)
Oral examination (50 %) |
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Contacts :
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| Lebailly Philippe (professeur ordinaire)
Bât GE Gembloux Agro-Bio Tech
passage des Déportés 2
5030 Gembloux
+32 81 622361
philippe.lebailly@ulg.ac.be |
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