Duration
12h Th, 12h Pr
Number of credits
Lecturer
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
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
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.
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
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face-to-face ; distance-learning)
Face-to-face lectures: 12 h
Exercices: 12 h
Recommended or required readings
J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck
Assessment methods and criteria
Written examination (100 %)
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