Leerresultaten

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

Inhoud

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

Evaluatiemethode

Written examination.

Bronnen, referenties en ondersteunend materiaal

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.

Taal van de instructie

French