The course aims at understanding and mastering concepts, fundamental principles of financial accounting, accounting techniques and valuation rules according to Belgian law and their implementation in different types of companies and different economic environments. . They will also have acquired the basics of management accounting that will allow them to know how to calculate a cost.

IAS / IFRS 1. Main principles 2. IAS / IFRS valuation rules applied to asset items, liability items and income statement headings. Group company accounts 1. Introduction: Group concepts and consolidated accounts 2. Applicable legislation and scope 3. Consolidation scope 4. Consolidation and equity method 5. Related issues of consolidation The consolidation Methods of analyzing financial statements 1. Introduction: General objective 2. Sources of information 3. Fundamental themes of financial analysis 4. Restructuring of the balance sheet and the income statement: the economic and financial masses method 5. The method of ratios 6. The flow chart method

Ce cours de mathématiques est consacrée à l'utilisation des mathématiques en sciences de gestion et à l'étude des "fonctions réelles d'une variable réelle". On peut résumer les objectifs et finalités du cours à trois dimensions essentielles : L'apprentissage de l'outil mathématique, l'apprentissage d'un raisonnement formalisé et rigoureux et le développement de l'autonomie de l'étudiant dans le travail et dans la démarche d'apprentissage. Thèmes : - Démarche de formalisation et de modélisation mathématique - Ensembles, Relations, Eléments de logique formelle et Notion de preuve mathématique. - Fonctions d'une variable, Fonctions linéaires, Géométrie Plane et Graphes de fonctions. - Fonctions puissances, exponentielles, logarithmes et polynômes. - Fonctions réelles d'une variable réelle : limites, continuité, séries, différentiation. - Optimisation de fonctions d'une variable - Calcul de fonctions à plusieurs variables: description géométrique, limites, continuité, différentiabilité, optimisation.

Presentation of the main principles of the economy, of the way of thinking of the economists and the gains to the exchange. Market functioning (demand, supply, elasticity, efficiency of markets). Role of the public sector (externalities, public goods and common resources, tax system). Industrial economy and analysis of the behavior of companies in different market structures (perfect competition, monopoly, oligopoly). The labor market and the choice of the consumer. Macroeconomic analysis: the long-term real economy (production and growth, financial system), the monetary system, the analysis of the open economy and short-term economic fluctuations.

The management of production and operations can be roughly defined as the set of techniques and methods aimed at efficiently organizing all the activities of a person, a service or a company. The course is structured around the following elements: "Characteristics of products / services and processes;" Planning of production activities in the long, medium and short terms; "Inventory management and demand forecasting;" Quality management. " Two major axes of work: Modeling management problems Stock management

Introduction: The evolution of the marketing approach, the motivations of these customers, the purchasing process, the marketing information system Strategic marketing Analysis through segmentation, market attractiveness analysis, competitiveness analysis, the balance of a product portfolio, the choice of a strategy, the development of new products Operational marketing: Product, distribution, price, communication