De elektronische studiegids voor het academiejaar 2025 - 2026 is onder voorbehoud.





Introduction to Accounting, Finance and Governance (3909)

  
Coordinating lecturer :Prof. dr. Sigrid VANDEMAELE 
  
Co-lecturer :Prof. dr. Ine UMANS 


Language of instruction : English


Credits: 6,0
  
Period: semester 2 (6sp)
  
2nd Chance Exam1: Yes
  
Final grade2: Numerical
 
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



Organisational and teaching methods
Organisational methods  
Lecture  
Response lecture  


Evaluation

Period 2    Credits 6,00

Evaluation method
Written exam100 %
Open questions

Second examination period

Evaluation second examination opportunity different from first examination opprt
No
 

Compulsory textbooks (bookshop)
 

Textbook 1:

Accounting and Finance - An Introduction, McLaney E. and P. Atrill, 10h edition, Pearson

ISBN: 9781292312262



Learning outcomes
  EC = learning outcomes      DC = partial outcomes      BC = evaluation criteria  
Offered inTolerance3
Bridging Programme Master of Management J
Exchange Programme Business Economics J
Preparation Programme Master of Management J



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.