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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 | | 4 |
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| Master in Chemistry and Bio-industries, Professional Focus, 1st year | | 4 |
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| Master en sciences agronomiques et industries du vivant, à finalité spécialisée en procédé biologique de valorisation des effluents, 1st year | | 4 |
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| Master in Environmental Bioengineering, Professional Focus, 1st year | | 4 |
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| Master in Environmental Bioengineering, Professional Focus, 2nd year | | 4 |
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| Master in Forests and natural Areas Engineering, Professional Focus, 1st year | | 4 |
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| Lecturer : | Thomas Dogot, Philippe Lebailly |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the first semester, review in January |
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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 |
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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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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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| Lectures: 16 h
Exercices: 16 h
Personal work: 16 h |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face lectures as detailed in the previous section. |
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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 (70 %)
Personal works (30 %) |
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Work placement(s) :
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Organizational remarks :
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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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