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| Version 2013-2014 |
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| GEST3005-2 | Accountancy and Finance
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| Duration : | 24h Th, 24h Pr |
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| Number of credits : |
| Master in Aerospace Engineering, Professional Focus (Management), 2nd year |  | 4 |
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| Master in Architecture and Engineering, specialized approach, 2nd year |  | 4 |
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| Master in Chemical and Material Sciences, specialized approach, 2nd year |  | 4 |
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| Master in Civil Engineering, professional focus in management , 2nd year |  | 4 |
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| Master in Electrical Engineering, specialized approach, 2nd year |  | 4 |
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| Master in Electro-mechanical Engineering, Professional Focus (Management), 2nd year |  | 4 |
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| Master of science in computer science and engineering, professional focus in management, 2nd year |  | 4 |
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| Master in Computer Science, Professional Focus (Management), 2nd year |  | 4 |
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| Master in Mechanical Engineering, specialized approach, 2nd year |  | 4 |
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| Master in Geological and Mining Engineering, specialized approach, 2nd year |  | 4 |
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| Master in Engineering Physics, specialized approach, 2nd year |  | 4 |
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| Master in Agricultural Bioengineering, Professional Focus, 2nd year |  | 4 |
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| Master in Chemistry and Bio-industries, Professional Focus, 2nd 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, 2nd year |  | 4 |
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| Master in Mathematical Sciences, professional focus in management, 2nd year |  | 4 |
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| Lecturer : | Jacques Berwart |
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Language(s) of instruction :
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| French language |
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Course contents :
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| This course allows students to acquire the basic notions of accounting which will allow them to understand and analyse the financial situation of a company.
The contents of the course can be summed up as follows:
- Basic principles of accounting.
- Analysis of the financial states and of the main fundamental concepts (net assets, working capital, need in working capital, net cash and cash-flow) ;
- Analysis of the cost (direct and indirect, fixed and variable expenses, calculation of the cost price).
- Setting up of a financial plan.
- Means of financing a company;
- Profitability of a project. |
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Learning outcomes of the course :
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| At the end of the course, the students will be able to:
- restore the acquired knowledge as well about the financial analysis as about the financing of a company.
- Set up a financial diagnosis of the company
- Analyse, by the study of cases, the needs of financing of the company and suggesting solutions on the basis of a complete financial plan. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| None. |
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Planned learning activities and teaching methods :
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| Financial analysis of a company in groups of 4 or 5 students with written report and oral presentation |
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Mode of delivery (face-to-face ; distance-learning) :
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| - study of cases in groups of 4 or 5 students;
- writing of a report and oral presentation;
- on condition of availability: questions and answers with a view to the preparation of cases. |
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Recommended or required readings :
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| Support de présentation disponible sur le site |
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Assessment methods and criteria :
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| Study of cases in groups with written report and oral presentation.
An individual evaluation is realised during the oral presentation |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Titular: J. Berwart.
Master-assistant: Anne Bils |
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