Learning outcomes
The course aims at introducing the fundamental concepts of financial and management accounting
Content
The following elements are successively introduced :
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Principles and mechanisms of accounting information system
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Standardized financial statements
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Introduction to cost terms, cost concepts
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Product costing, Activity-based costing, cost behaviour and cost-volume-profit analysis
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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