Study Programmes 2015-2016
Accounting and management
Duration :
24h Th, 24h Pr
Number of credits :
Master in agriculture and bio-industries (120 ECTS)4
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 Third section: introduction to "green accounting" 3.1 Definition and evaluation of environmental costs 3.2 Principles of externalities internalization 3.3 Principles of cost-benefit analysis Part IV: Business plan 4.1 Contents of a business plan 4.2 Practical works
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 including social and environmental reports. Make a business plan.
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%). The final note is the weighted average of the note obtained in the written examination and the note obtained for the personal works as far as a note higher or equal to 7/20 is obtained for each of these two evaluations otherwise the final score is capped at 7/20. The personal work results in a single note for both exam sessions.
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