2024-2025 / GEST3028-2

Accounting and management

Duration

22h Th, 26h Pr

Number of credits

 Bachelor in bioengineering4 crédits 
 Advanced Master in Management of Food Chain Safety4 crédits 

Lecturer

Thomas Dogot

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

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.
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)

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

Association of one or more MOOCs