6 ECTS credits
162 u studietijd

Aanbieding 1 met studiegidsnummer 4012599ENW voor werkstudenten in het 1e semester met een verdiepend master niveau.

1e semester
Inschrijving onder examencontract
Niet mogelijk
Beoordeling (0 tot 20)
2e zittijd mogelijk
Enrolling in 'Financial and Managerial Accounting' means that you simultaneously take 'Introduction to Accounting and Finance' or have successfully passed 'Introduction to Accounting and Finance'.​
Faculteit Sociale Wetensch & SolvayBusinessSchool
Verantwoordelijke vakgroep
Filip Sans
Stefanie Ceustermans (titularis)
Onderdelen en contacturen
18 contacturen Hoorcollege
14 contacturen Werkcolleges, practica en oefeningen
130 contacturen Zelfstudie en externe werkvormen

This course provides a continued examination of the basic principles of financial accounting and provides an introduction to managerial accounting.  As regards to financial accounting, this course will specifically focus on receivables; plant assets, natural resources, and intangibles; investments; current liabilities and payroll; and corporations. We will study such accounting procedures as transaction analysis, journal entries, and balance sheet and income statement preparation. The fundamental accounting equation will be used a central guiding principle throughout the course in order to explain new concepts and analyze transactions. 

This course also introduces the fundamental concepts of managerial accounting. Managerial accounting focuses on the accounting tools managers use to run a business. The information provided by financial accounting is used to understand and apply the tools of managerial accounting.  Financial accounting focuses on the past, reporting on results of previous accounting periods. Since managers are required to make decisions about future operations, managerial accounting often requires forward-looking information. As regards to managerial accounting, this course will focus on topics such as job order costing, process costing, cost management systems.

Students will obtain a thorough grasp of the fundamentals of financial and managerial accounting.

Handboek (Vereist) : Horngren’s Financial & Managerial Accounting, T.L. Miller-Nobles, B. L. Mattison and E.M. Matsumura, 6de, Pearson, 9781292270746, 2018
Digitaal cursusmateriaal (Vereist) : Powerpoint presentations, Canvas
Bijkomende info

Teaching Methods
Lecture: collective contact-dependent moments during which the lecturer engages with learning materials
- Seminar, Exercises or Practicals (Practical): collective or individual contact-dependent moments during which the students are guided to actively engage with learning materials
- Independent or External Form of Study (Self): independent study

This description of the teaching methods is indicative, in order to assess the expected study load.

Lecture: 18 hours (6 x 3 hours)

Practical: 14 hours

  • practicum:  12 hours (3 x 4 hours)
  • individual feedback: 2 hour

Self:  130 hours

  • keeping up with the course material  during the semester: 90 hours
    • theory, amounting to 3 hours per hour lecture: 54 hours (18 x 3 hours)
    • exercises, amounting to 3 hours per hour practical: 36 hours (12 x 3 hours)
  • preparation exam: 40 hours (5 days of 8 hours)

Algemene competenties

After studying this course, students should be able to:

  • explain the differences between management and financial accounting;
  • understand the concepts and measurements that underlie financial statements;
  • record basic and advanced accounting transactions and prepare annual financial statements;
  • develop the skills needed to analyze and interpret financial statements;
  • describe fundamental concepts of managerial accounting;
  • define cost drivers an calculate cost behavior;
  • use cost-volume-profit analysis in decision taking;
  • set-up and use a scheme of cost allocation;
  • set-up and use accounting for overhead costs;
  • understand and implement job-costing and process-costing systems.


De beoordeling bestaat uit volgende opdrachtcategorieën:
Examen Schriftelijk bepaalt 100% van het eindcijfer

Binnen de categorie Examen Schriftelijk dient men volgende opdrachten af te werken:

  • Schriftelijk Examen_Theorie met een wegingsfactor 50 en aldus 50% van het totale eindcijfer.
  • Schriftelijk Examen_Oefeningen met een wegingsfactor 50 en aldus 50% van het totale eindcijfer.

Aanvullende info mbt evaluatie

Written Exam:

  • Theory with a relative weight of 50 which comprises 50% of the final mark;
  • Exercises with a relative weight of 50 which comprises 50% of the final mark.

The theory and exercise part might differ with regard to the amount and the structure of the questions.

Toegestane onvoldoende
Kijk in het aanvullend OER van je faculteit na of een toegestane onvoldoende mogelijk is voor dit opleidingsonderdeel.

Academische context

Deze aanbieding maakt deel uit van de volgende studieplannen:
Master of Management: Standaard traject (enkel aangeboden in het Engels)
Master of Linguistics and Literary Studies: Profiel Profile Literary Studies (enkel aangeboden in het Engels)
Master in de bewegings- en sportwetenschappen: Afstudeerrichting sportbeleid en sportmanagement - profiel sportbeleid en sportmanagement