Study Programmes 2015-2016
WARNING : 2014-2015 version of the course specifications
Accounting and management
Duration :
24h Th, 24h Pr
Number of credits :
Master en sciences agronomiques et industries du vivant, à finalité4
Lecturer :
Thomas Dogot, Philippe Lebailly
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the first semester, review in January
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
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.
Prerequisite knowledge and skills :
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