Key words
Objectives
The main objective of the course is to familiarize the students with the typical accounting aspects of a transport company. Those who have to make transport decisions in a transport business or in the logistics department of a company must take costs into consideration. After finishing this course, students should be able to formulate answers to the following questions: how to deal with foreign currency, leasing, labour costs, depreciation, etc. in bookkeeping; how to process costs in a transport company; how to calculate the cost per journey.
Topics
The course is made up of two parts.
The first part continues first-year training and treats specific accounting aspects of a transport business such as leasing, depreciation, provisions, credits, etc.
The second part deals with cost accounting. In the latter part the cost categories with the possible distribution ratios are discussed first and then the cost structure, thus to arrive at the calculation of the cost per journey as well as the average cost.
Prerequisites
The student knows the difference between balance sheet and profit and loss account and can use them effectively.
Final Objectives
Materials used
Syllabus compiled by lecturer.
Study costs
Current price per photocopy as set by the 'Hogeschool'.
Study guidance
The lecturer is available for questions and problems that might occur during lecture term.
Teaching Methods
The K.R.A.I. principle (knowing, realizing, applying and integrating) constitutes the basis. A practical approach is adopted, consisting of the question-answer method complemented with exercises.
Assessment
First exam session: 70% written exam and 30% permanent assessment
Second exam session: 100% written exam
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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