3 ECTS credits
88 h study time
Offer 1 with catalog number 2021589ANR for all students in the 1st semester at a (A) Bachelor - preliminary level.
This course is designed to introduce students to the basics of 1) accounting and 2) investment analysis.
The course consists of two parts. The first part provides an introduction to accounting. The theoretical framework is given consideration, with particular attention being paid to the accounting obligations, the content and the form of the financial statements. The process leading to the preparation of the financial statements is examined. The course focuses on basic accounting principles, rules and tools. The double-entry accounting technique is thoroughly discussed. Attention is paid to the logical connection between the balance sheet and the income statement. In addition, this first part focuses on the accounting treatment of the sales and purchase cycles of a company and the use of accruals and deferrals. Throughout the course, reference is made to the Belgian legal framework, which is in line with the relating European directive. The second part focuses on some basic principles of investment analysis. These include the time value of money, the current value and the evaluation of investment proposals.
The text book is normally available in the VUB bookshop (Standaard Student Shop). However, do not hesitate to buy the text book elsewhere (online).
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:
DAY- AND EVENING STUDENTS
Lectures: 12 hours
Practical: 16 hours
Self: 60 hours
The final grade is composed based on the following categories:
Written Exam determines 85% of the final mark.
Other Exam determines 15% of the final mark.
Within the Written Exam category, the following assignments need to be completed:
Within the Other Exam category, the following assignments need to be completed:
Throughout the course students will be asked to complete and submit homework assignments. The component “homework assignments” cannot be resumed in the second session. No replacement assignment will be organised. The grade on this component is transferred from the first to the second session, but is not transferred to the following academic year. If the homework assignments were not carried out during the semester, the grade on this component will be zero in the first and second exam session. As such the final grade will be limited to a maximum of 85% or 17 out of 20.
Homework assignments have a strict due date. No grades will be assigned in case of late submission.
This offer is part of the following study plans:
Master of Linguistics and Literary Studies: Profile Profile Literary Studies
Master of Teaching in Physical Education: standaard traject (120 ECTS, Etterbeek) (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting fysieke activiteit, fitheid en gezondheid - profiel sporttraining en coaching (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting fysieke activiteit, fitheid en gezondheid - profiel sportbeleid en sportmanagement (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting sporttraining en coaching - profiel fysieke activiteit, fitheid en gezondheid (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting sporttraining en coaching - profiel sportbeleid en sportmanagement (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting sportbeleid en sportmanagement - profiel onderwijs (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting sportbeleid en sportmanagement - profiel sporttraining en coaching (only offered in Dutch)
Master of Movement and Sports Sciences: Afstudeerrichting sportbeleid en sportmanagement - profiel fysieke activiteit, fitheid en gezondheid (only offered in Dutch)
Master of Movement and Sports Sciences: Physical Activity, Fitness and Health Profile Profile Research (only offered in Dutch)
Master of Movement and Sports Sciences: Physical Activity, Fitness and Health Profile Profile Education (only offered in Dutch)
Master of Movement and Sports Sciences: Sports Training and Coaching Profile Profile Specialisation Training and Coaching (only offered in Dutch)
Master of Movement and Sports Sciences: Sports Training and Coaching Profile Profile Education (only offered in Dutch)
Master of Movement and Sports Sciences: Sports Policy and Sports Management Profile Profile Sports Policy and Sports Management (only offered in Dutch)
Bridging Programme Master of Science in Management: Track 1 (start 2223) (only offered in Dutch)
Preparatory Programme Master of Science in Management: Academische Master (only offered in Dutch)
Preparatory Programme Master of Science in Management: Academische Bachelor (only offered in Dutch)