Duration
24h Th, 24h Pr
Number of credits
Lecturer
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit 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: introduction to "green accounting" 3.1 Definition and evaluation of environmental costs 3.2 Principles of externalities internalization 3.3 Principles of cost-benefit analysis Part IV: Business plan 4.1 Contents of a business plan 4.2 Practical works
Learning outcomes of the learning unit
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 including social and environmental reports. Make a business plan.
The course helps develop students' skills in the following stages of development:
- Analyze the internal components of a production system
- Apply an optimization strategy for a component of a known production system, in terms of economic sustainability
- Write a business plan based on specifications
- Plan and implement activities related to specific project objectives and monitor and report on the financial resources involved
- Manage all the financial, human and technical resources and resources of a project in order to meet its overall
- Integrate a group in accordance with the rules of the organization
Prerequisite knowledge and skills
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 (60 %) Personal work (40%). The final note is the weighted average of the note obtained in the written examination and the note obtained for the personal works as far as a note higher or equal to 7/20 is obtained for each of these two evaluations otherwise the final score is capped at 7/20. The personal work results in a single note for both exam sessions.
Work placement(s)
Organizational remarks
Contacts
Lebailly Philippe (professeur ordinaire)
philippe.lebailly@ulg.ac.be
+32 81 622361
Dogot Thomas (chargé de cours)
thomas.dogot@ulg.ac.be
+32 81 622364
Bât GE Gembloux Agro-Bio Tech
passage des Déportés 2
5030 Gembloux