Aims

To provide to the (would-be) overseers of educational organisations the required formation to analyse and to assess the main administrative and financial data in order to use them in the current management and as tools helping the decision. To train the students to the critical reading of administrative and financial documents and to the related processes.

Main themes

Accounting and financial management : accounting and financial information as a basis of participation; financial planning of an educational institution in relation with the basic variables and with the institution project; principles of accounting and computerisation; budgetary control.
Administrative management : juridical environment of the ASBL and other juridical forms enforceable in the non-merchant field; elements of social legislation; regulatory aspects about incomes and expenditures.

Content and teaching methods

Content
A. Administrative management : juridical environment of the ASBL and other juridical forms enforceable in the non-merchant field; elements of social legislation : the careers in teaching and formation, workmen management; regulatory aspects about incomes and expenditures : kinds of allocations from different levels of public authorities; recurrent expenses (cfr chart of accounts) and non recurrent expenses.
B. Accounting and financial management
- Accounting aspects: the principles of accounting of the institution and of the organizing power; computerisation of the accounting : general principles, software and hardware; accounting and financial information as a basis for the participation; budgetary control : elaboration of management charts, inter-schools comparisons.
- Financial aspects: cash management : predictions of incomes and expenses; financial planning of an educational institution in relation with the basic variables (economical, demographical, sociological, technological) and with the institution project; elaboration and follow-up of the pluriannual budget.
Methods - Lectures - Reading portfolio - External lecturers - Practical exercises
Remarks : the time devoted to the lectures being relatively reduced, special importance will be given in this course on the personal work of the students between the sessions.

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

It follows educational methods fitted for adults including the link between theory and practice, group work, formative assessment and steps of individual and group appropriation and exchanges of the contents. Illustrations from the various fields tackled in the final projects : continuous education, specialized education, school field, social work, etc.
Prerequisite : No. A basic formation in accounting could be useful.
Evaluation : made on the basis of the answers to theoretical and practical questions aimed at checking the knowledge of the student. An exercise book is also provided.
Work in small groups with a tutor, allowing an interaction between the course and the practical application.
A comprehensive syllabus is provided at the beginning of the course. Accounting documents from actual institutions are also provided to fulfil the students training.

Other credits in programs