Accounting and management

General accounting

1.1. Introduction to general accounting 
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

Management, green accounting and business plan

1. Financial management
1.1. Financial analysis: the ratio method
1.2. Working capital management
1.3. Measurement of the company's performances
1.4. Practical works on balance sheets analysis
2. Introduction to "green accounting"
2.1 Definition and evaluation of environmental costs
2.2 Principles of externalities internalization
2.3 Principles of cost-benefit analysis
3. Business plan
3.1 Contents of a business plan
3.2 Practical works

General accounting

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.
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
• 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

Management, green accounting and business plan

After completing the course the student is expected to
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

General accounting

Face-to-face lectures: 12 h
Exercices: 12 h

Management, green accounting and business plan

Face-to-face lectures: 10 h
Exercices: 14 h

General accounting

J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck

Management, green accounting and business plan

J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck

General accounting

Written examination (100 %)

Management, green accounting and business plan

Written examination and personal works. The final note is the weighted average of the note obtained in the written examination of general acounting (60 %) and the note obtained for the personal works (40%) 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.

General accounting

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

Management, green accounting and business plan

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