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| GEST0368-1 | Cost Accounting
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Keke Makunza |
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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 second semester |
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Course contents :
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| Through the training program Preparatory year Master in Management, HEC School of Management, University of Liège train future leaders able to provide multiple functions in government, business, the movements and other social institutions.
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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Learning outcomes of the course :
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| * Mastering basic mechanisms accounting
analytical and management;
* Mastering the founding principles and elements of control
organizational management;
* Making a diagnosis based on internal accounting system and control system for managing an organization. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Principles of business accounting |
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Planned learning activities and teaching methods :
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| at the end of the theory (exercises prepared in advance). |
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Mode of delivery (face-to-face ; distance-learning) :
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| Theory: - Academic Lecture (cost accounting and management): 18 am - Conducting a baseline audit of analytical accounting system of an organization (personal work): 6 h
Exercises: - Guided exercises (using the accounting decision): 6 h
ORGANIZATION: 2nd term: Cost Accounting, from February 2014, Course every Wednesday from 10.30 to 12.30,
in B.31. |
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Recommended or required readings :
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| Slides and Van Caillie's book (2005): Cost Accounting Principles and management accounting, 2nd edition of Université de Liège in http://lola.hec.ulg.ac.be/claroline/course/index.php.cid=GEST1056_1)
Further reading
DUBRULLE L., JOURDAIN D., « Comptabilité analytique de gestion », Ed. Dund, Paris, Paris, 2007.
.GOUJET C. et RAULET C., « Comptabilité analytique et Contrôle de gestion », 4e édition, Dunod, Paris, 2001.
. KAPLAN R. et ATKINSON A., "Advanced management accounting", Prentice-Hall International, New Jersey, 1998.
.LARDY Ph., PIGE B., « La gestion stratégique des coûts : consommation des ressources et création de valeurs », Ed. EMS, Paris, 2001.
. SAADA T., BURLAND A., SIMON Cl., « Comptabilité analytique et contrôle de gestion », Ed. Vuibert, Paris, 2005. |
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Assessment methods and criteria :
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| Evaluation
June: Written Exam: Questions of theory (25%) and exercises (25%).
Individual oral examination on the theory and the practical work carried out in company chosen by the student (25%). Assessment of individual work done in practice
company chosen by the student (25%). |
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Work placement(s) :
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Organizational remarks :
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| Incompatibility with "Management Accounting" designed specifically for students of the 2nd Bachelor. Formation of groups of 5 students at the first meeting (attendance required) |
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Contacts :
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| Teacher: Keke Edgard MAKUNZA
E-mail: K.Makunza@ulg.ac.be
Building B31 (Office 2.97)
Exercises provided by a
Student-Assistant. |
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