Duration
22h Th, 26h Pr
Number of credits
Bachelor in bioengineering | 4 crédits | |||
Advanced Master in Management of Food Chain Safety | 4 crédits |
Lecturer
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
Part 1 - 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
Part 2 - 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
Part 3 - Business plan
3.1 Contents of a business plan
3.2 Practical works
Part 4 - Introduction to "green accounting"
4.1 Definition and evaluation of environmental costs
4.2 Principles of externalities internalization
4.3 Principles of cost-benefit analysis
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.
- 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)
Face-to-face course
Further information:
Face-to-face lectures: 22 h
Exercices: 26 h
Course materials and recommended or required readings
J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck
Exam(s) in session
Any session
- In-person
written exam
Written work / report
Further information:
Written exam on Parts 1 & 4.
Personal works on Parts 2 & 3.
Personal works result in a single note for both exam sessions.
To pass the GEST3028 teaching unit, students must pass the exam and the personal works.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Dogot Thomas
thomas.dogot@uliege.be
+32 81 622364
Bât GE Gembloux Agro-Bio Tech
passage des Déportés 2
5030 Gembloux