University of Liege | Version française
Study programmes 2013-2014Last update : 23/04/2014
GEST3028-2  Accounting and management

Duration :  24h Th, 24h Pr
Number of credits :  
Master en sciences agronomiques et industrie du vivant, à finalité approfondie, 1st year4
Master en sciences agronomiques et industries du vivant, à finalité spécialisée en procédé biologique de valorisation des effluents, 1st year4
Master en sciences agronomiques et industries du vivant, à finalité spécialisée en xylochimie et bioraffinage, 1st year4
Lecturer :  Thomas Dogot, Philippe Lebailly
Language(s) of instruction :  
French language
Organisation and examination :  
Teaching in the second semester
Course contents :  
First section: general accounting
1.1. Introduction
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
Second section: 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
Learning outcomes of the course :  
To teach basic accounting techniques so that the students be able to understand and analyse the documents produced by companies.
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.
Prerequisites and co-requisites/ Recommended optional programme components :  
Planned learning activities and teaching methods :  
Mode of delivery (face-to-face ; distance-learning) :  
Face-to-face lectures: 24 h
Exercices: 24 h
Recommended or required readings :  
J.P. Gillet, V. Ginsburgh, P. Michel et Khrouz Comptabilité, De Boeck
Assessment methods and criteria :  
Written examination (70 %)
Personal work (30%)
Work placement(s) :  
Organizational remarks :  
Contacts :  
Lebailly Philippe (professeur ordinaire) +32 81 622361
Dogot Thomas (chargé de cours) +32 81 622364
Bât GE Gembloux Agro-Bio Tech passage des Déportés 2 5030 Gembloux

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