Key words
Analytical bookkeeping
Objectives
- The student can use the analytical accounts to make a periodic analysis of results.
- Analysing the results of analytical bookkeeping wich involves knowing about and having insight into the types of costs and cost centres considering the company's organisational structure and productions structures.
- Using bookkeeping as a source of information for the management (decision making) and for the audit (internal and external).
Topics
- Introduction to the general principles of analytical bookkeeping
- Periodic bookkeeping
- Analytical bookkeeping in a production firm
- Using the different methods of calculation and the impact on the organisation of the bookkeeping (full costing method, ABC-method).
Prerequisites
general bookkeeping
Final Objectives
Materials used
Course book: "Analytisch exploitatieboekhouden" by E. Mathieu, Den Arend.
Recommendations of the Commission for Bookkeeping Standards.
Study costs
Textbook 20
Study guidance
Feedback on the problems in a class discussion or looking for individual solutions for the student after class.
Teaching Methods
The theory is dealt with in case studies, as is the introduction to practical exercises, which are subsequently solved in groups. Afterwards there is feedback of the solution in a class discussion.
Assessment
First exam session: 100 % written exam (exercises)
Second exam session: 100 % written exam (exercises)
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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