Théorie de l'information comptable
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Teaching
Details
Faculty Faculty of Management, Economics and Social Sciences Domain Business Administration Code UE-EGE.00114 Languages French Type of lesson Lecture
Level Master Semester SP-2022 Schedules and rooms
Summary schedule Tuesday 08:15 - 11:00, Hebdomadaire (Spring semester)
Hours per week 3 Teaching
Documents
Bibliography Bernard Raffournier, Théorie de la Comptabilité Financière, (2018), Economica
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Dates and rooms
Date Hour Type of lesson Place 22.02.2022 08:15 - 11:00 Cours PER 21, Room C130 01.03.2022 08:15 - 11:00 Cours PER 21, Room C130 08.03.2022 08:15 - 11:00 Cours PER 21, Room C130 15.03.2022 08:15 - 11:00 Cours PER 21, Room C130 22.03.2022 08:15 - 11:00 Cours PER 21, Room C130 29.03.2022 08:15 - 11:00 Cours PER 21, Room C130 05.04.2022 08:15 - 11:00 Cours PER 21, Room C130 12.04.2022 08:15 - 11:00 Cours PER 21, Room C130 26.04.2022 08:15 - 11:00 Cours PER 21, Room C130 03.05.2022 08:15 - 11:00 Cours PER 21, Room C130 10.05.2022 08:15 - 11:00 Cours PER 21, Room C130 17.05.2022 08:15 - 11:00 Cours PER 21, Room C130 24.05.2022 08:15 - 11:00 Cours PER 21, Room C130 31.05.2022 08:15 - 11:00 Cours PER 21, Room C130 -
Assessments methods
Written exam
Assessments methods By rating Descriptions of Exams Uniquement comme examen de rattrapage
Durée de l'examen: 60 minutes (m.à.j. 21.04.2022)
Evaluation continue et examen écrit - SP-2022, Session d'été 2022
Date 14.06.2022 08:30 - 09:30 Assessments methods By rating Descriptions of Exams Cours à évaluation continue: la désinscription ou le retrait du cours ne sera plus possible après la période d'inscription (cf. calendrier des sessions sur le site de la Faculté).
Durée de l'examen: 60 minutes (m.à.j. 21.04.2022)
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Assignment
Valid for the following curricula: BeNeFri - Sciences économiques et sociales
Version: 2018/SP_V01_SES_BeNeFri
Course > Master course offering for BeNeFri Students
Complementary learnings in SES or mobility students
Version: ens_compl_ses
Mster course offering for Mobility Students
Doc - Business Informatics
Version: 20210713
Elective courses > Wahlkurse UNIFR
Doc - Economics
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Economie quantitative
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management in Nonprofit-Organisation
Version: 2002/SA_V01_60ECTS Théoriques
Elective courses > Wahlkurse UNIFR
Doc - Sciences sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Sciences économiques et sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Ma - Accounting and Finance - 120 ECTS
Version: 2024/SP_V01_DD_Caen
UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Elective coursesUniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
Ma - Accounting and Finance - 90 ECTS
Version: 2021/SA_V01 Dès SA-2024
Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Elective coursesCourse - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
Ma - Business Communication : Business Informatics - 90 ECTS
Version: 2020/SA_V02
Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
Ma - Business Informatics - 90 ECTS
Version: 2020/SA-v01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - Communication and Media Research - 90 ECTS
Version: 2015/SA_V01
Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
Ma - Communication and Society - 90 ECTS
Version: 2021/SA_V03
Forschungsbereiche > Inter- & Transdisciplinary Perspectives
Ma - Economics - 90 ECTS
Version: 2021/SA_V04
Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level coursesCourse selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
Ma - European Business - 90 ECTS
Version: 2017/SA_v01
Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and ControlCourses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
Ma - International and European Business - 90 ECTS
Version: 2021/SA_v01 dès SA-2024
Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Elective coursesCourses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in managementCourses > Additional courses > SES Master level courses
Ma - Management - 90 ECTS
Version: 2021/SA_v03 dès SA-2024
Courses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in managementCourses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Elective coursesCourses: min. 72 ECTS > Elective courses > SES Master level courses
Ma - Management - 90 ECTS [MA]
Version: 2017/SA_v01
Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and ControlCourses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
Ma - Marketing - 90 ECTS
Version: 2021/V03 dès SA-2024
Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
MiMa - Business Informatics - 30 ECTS
Version: 2020/SA_V01
Cours > Modules management > ACC: Accounting and Control
MiMa - Gestion d'entreprise - 30 ECTS
Version: 2021/SA_V01
Elective courses - 30 ECTS > ACC: Accounting and Control