2023-2024 / GEST3028-2

Accounting and management

General accounting

Management, green accounting and business plan

Duration

General accounting : 12h Th, 12h Pr
Management, green accounting and business plan : 10h Th, 14h Pr

Number of credits

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

Lecturer

General accounting : Thomas Dogot
Management, green accounting and business plan : 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

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

Management, green accounting and business plan

Face-to-face lectures: 10 h
Exercices et group works: 14 h

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

Blended learning

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

General accounting

Exam(s) in session

Any session

- In-person

written exam

Management, green accounting and business plan

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

Written work / report


Additional information:

Personal works 100%. Personal works result in a single note for both exam sessions.
The chapter relating to the introduction to "Green accounting" is part of the written exam of the course GEST3028-A.
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)

Organisational remarks and main changes to the course

Contacts

General accounting

Dogot Thomas
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

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