University of Liege | Version française
Study programmes 2012-2013Last update : 18/06/2013
GEST3028-1  Accounting and management

Duration :  48h Th
Number of credits :  
Required preliminary complements to register in the Advanced Master in Development, Environment and Communities4
Bachelor in bioengineering, 3rd year4
One-year preliminary programme leading to the Master in Bioengineering4
Required preliminary complements to register in the Advanced Master in Rural Economics and Sociology4
Required preliminary complements to Advanced Master in Plant and Animal Resource Management in tropical environment4
Lecturer :  Thomas Dogot, Philippe Lebailly
Language(s) of instruction :  
French language
Organisation and examination :  
Teaching in the second semester
Course contents :  
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
Learning outcomes of the course :  
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.
Prerequisites and co-requisites/ Recommended optional programme components :  
Planned learning activities and teaching methods :  
Mode of delivery (face-to-face ; distance-learning) :  
Face-to-face lectures: 24 h
Exercices: 24 h
Recommended or required readings :  
J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck
Assessment methods and criteria :  
Written examination (100 %)
Work placement(s) :  
Organizational remarks :  
Contacts :  
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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