Study Programmes 2017-2018
WARNING : 2016-2017 version of the course specifications
Accounting and management
Duration :
24h Th, 24h Pr
Number of credits :
Bachelor in bioengineering4
Master in agroecology (120 ECTS)4
Master in agricultural bioengineering (120 ECTS)4
Master in bioengineering : chemistry and bio-industries (120 ECTS)4
Master in environmental bioengineering (120 ECTS)4
Master in forests and natural areas engineering (120 ECTS)4
Lecturer :
Thomas Dogot, Philippe Lebailly
Coordinator :
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
Learning unit 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 learning unit :
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.
The course helps develop students' skills in the following stages of development:
  • Analyze the internal components of a production system (novice)
  • Apply an optimization strategy for a component of a known production system, in terms of economic sustainability (novice)
  • Write a business plan based on specifications (novice)
  • Integrate a group in accordance with the rules of the organization (novice)
  • Plan and implement activities related to specific project objectives and monitor and report on the financial resources involved (intermediate)
  • Manage all the financial, human and technical resources and resources of a project in order to meet its overall (competent)
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 (60 %) Personal work (40%). 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