Course 2022-2023

Comptabilité financière et analytique [EFASB354]

  • 5 credits
  • 45h
  • 2nd quarter
Language of instruction: French / Français

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.

Evaluations

Written examination.

Recommended readings

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 / Français

Location for course

NAMUR

Organizer

Faculté des sciences économiques, sociales et de gestion
Rue de Bruxelles, 61
5000 NAMUR

Degree of Reference

Undergraduate Degree