Key words
Environmental reporting
Objectives
The first aim of the course is to teach students how the environmental costs of an enterprise manifest themselves in the bookkeeping and where they are reflected in the annual accounts.
The second purpose is to give students a basic knowledge of cost calculation, notions of financing and budgeting, mainly by means of exercises.
Topics
- Processing the most important environmental costs/proceeds and investments
- Structure of the balance sheet and profit and loss account and placing the above-mentioned costs and investments in the annual accounts
- The role of the auditor in an enterprise in the field of the environment
- Notions and applications of cost calculation
- Budgeting : types of budget, environmental budget
- Implementing statutory requirements concerning environmental reporting
Prerequisites
Level acquired in the course of management (financial part) in the first semester.
Ready knowledge of essential accounting notions, particularly what was dealt with in the first semester.
Final Objectives
Knowledge:
Job-related (specific)- Sufficient knowledge of and insight into economic and accounting concepts so as to participate in environmental reporting and budgeting and to make a cost-benefit analysis
- Sufficient knowledge of technical terminology
Skills
General:- Bringing one's knowledge up to date
- Critical reflection
Job-related (general)- Dealing with figures
- Being able to understand and distil information with a view to the problems posed
- Being able to implement the statutory requirements concerning environmental reporting
Attitudes:
General: - Being critical
- Being cooperative
Job-related (general):- Being eager to learn and to bring one's knowledge up to date
- Being practical
Job-related (specific):- Adding value to the information available
- Being environment-minded
Materials used
Syllabus
Calculator
Study costs
Syllabus: unit price determined under Hogeschool rules (some 150 pages).
Study guidance
Teaching Methods
Question-and-answer method and guided exercises.
Assessment
- First exam session: 100 % written exam
- Second exam session: 100 % written exam
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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