2019-2020 / GEST3028-3

Accounting and management, General accounting

Duration

12h Th, 12h Pr

Number of credits

Lecturer

Thomas Dogot, Philippe Lebailly

Coordinator

Philippe Lebailly

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

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@uliege.be +32 81 622361
Dogot Thomas (chargé de cours) thomas.dogot@uliege.be +32 81 622364
Bât GE Gembloux Agro-Bio Tech passage des Déportés 2 5030 Gembloux

Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session

Teaching methods implemented : distance-learning

Assessment subjects

Assessment methods

Contacts

Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session

Assessment subjects

The subject of the distance examination is identical to that assessed in the first session in face-to-face.

Assessment methods

Distance exam in two parts, each worth 50% of the exam mark. The terms of each part will be detailed in a document provided for this purpose on ecampus. The final grade will be calculated as in the first session. As expected, personal assignments give rise to a single mark for the two exam sessions.  

Contacts