Duration
General accounting : 12h Th, 12h Pr
Management, green accounting and business plan : 10h Th, 14h Pr
Number of credits
| Bachelor in bioengineering | 4 crédits |
Lecturer
General accounting : Thomas Dogot, Philippe Lebailly
Management, green accounting and business plan : Thomas Dogot, Philippe Lebailly
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
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
Learning outcomes of the learning unit
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
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
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
Organisational adjustments related to the current health context
Recommended or required readings
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
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
General accounting
Any session :
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
- Remote
written exam ( multiple-choice questionnaire, open-ended questions )
- If evaluation in "hybrid"
preferred remote
Additional information:
Written exam (100%). Depending on the COVID measures during exams periods, the written examination will be done face-to-face or remotely.
Management, green accounting and business plan
Any session :
- In-person
written exam ( open-ended questions )
- Remote
written work
- If evaluation in "hybrid"
preferred remote
Additional information:
Personal works 100%. Personal works result in a single note for both exam sessions.
To pass the GEST3028 teaching unit, students must pass each of the two components of the evaluation (GEST3028-A and GEST3028-B).
Work placement(s)
Organizational remarks
Contacts
General accounting
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
Management, green accounting and business plan
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