Duration
10h Th, 96h AUTR
Number of credits
| OpenBordersMBA | 8 crédits |
Lecturer
Language(s) of instruction
English 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
Unit 0 :
- Introduction
- Towards international norms - the IFRS
- The Balance sheet
- The concept of account: the general ledger and the balance
- Profit and loss (P & L)
- The charter of accounts
- The Accounting system
- Why Management Accounting?
- The different types of costs and the break-even point
- Cost calculation methods
- Cost application methods of indirect costs
- The budgets
- Management control
Learning outcomes of the learning unit
- Learn a common language
- Learn the basic accounting principles
- Use the accounting analysis for a deeper knowledge of some technical aspects
- Explain the budget and cost calculation aspects
- Analyse accounting documents in order to understand the effect of various activities (results, ratios, operating reports,...)
- Create a link with the subjects and documents used in the companies
- Study financing methods
- Answer YOUR questions on the subject
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
Online self-study course and two Q&A sessions
Course materials and recommended or required readings
A written report & an oral exam
Work placement(s)
Organisational remarks and main changes to the course
Contacts
wilfried.niessen@uliege.be