Learning outcomes

The course aims at introducing the fundamental concepts of financial and management accounting

Content

The following elements are successively introduced :

  1. Principles and mechanisms of accounting information system
  2. Standardized financial statements
  3. Introduction to cost terms, cost concepts
  4. Product costing, Activity-based costing, cost behaviour and cost-volume-profit analysis
  5. Cost variance analysis

Teaching methods

Classroom teaching. 2 special exercise classes.

Assessment method

Written examination.

Sources, references and any support material

Required : - Charles Van Wymeersch, Comptabilité financière, Course notes, Université de Namur (in french)

-Y. De Rongé, Comptabilité de gestion, de boeck, 2e édition, 2010.

Recommended : Yves De Rongé, Karine Cerrada,Contrôle de gestion, Pearson Education, 2009.

Language of instruction

French