De elektronische studiegids voor het academiejaar 2026 - 2027 is onder voorbehoud.





Introduction to Accounting, Finance and Governance (3909)
Coordinating lecturer:Prof. dr. Sigrid VANDEMAELE 
Co-lecturer:Prof. dr. Ine UMANS 

Credits: 6,0
Study load hours: 162
Period: semester 2 (6sp)

Language of instruction: English

2nd Chance Exam1: Yes
Final grade2: Numerical
Tolerance3: See included in these programmes
Sequentiality
No sequentiality


Content

- Introduction to corporate governance

- Financial Statements: The balance sheet

- Financial Statements: The income statement

- Financial Statements: Statement of cash flows

- Management Accounting: cost types, relevant costs, CVP analysis, full costing

- Finance: Interest rates and the time value of money

- Finance: Investment decision rules


Compulsory textbooks (bookshop)
 

Textbook 1:

Accounting and Finance - An Introduction, McLaney E. and P. Atrill, 11th edition, Pearson

ISBN: 9781292312262


Organisational and teaching methods
Organisational methods  
Lecture ✔  
Response lecture ✔  


Evaluation

Semester 2 (6,00sp)

Evaluation method
Written exam100 %
Closed-book ✔
Open questions✔

Second examination period

Evaluation second examination opportunity different from first examination opprt
No


Learning outcomes
  EC = learning outcomes      DC = partial outcomes      BC = evaluation criteria  
Included in these programmesTolerance3
Y
Bridging Programme Master of Management Y
Exchange Programme Business Economics Y
Preparation Programme Master of Management Y



1   Education, Examination and Legal Position Regulations art.12.2, section 2.
2   Education, Examination and Legal Position Regulations art.15.1, section 3.
3   Education, Examination and Legal Position Regulations art.16.9, section 2.