Management, Financial Reporting and Banking (B-KUL-HES04A)

Aims
This clustered course is reserved exclusively for students in the Bachelor of European Studies programme. Students of other KU Leuven programmes and credit contract students can only take up the individual courses (see learning activities – is also included in other courses) as offered in the regular KU Leuven programmes.
- HBA02c Financial Institutions and Markets: see ECTS-fiche original course HBA02C
- HBA03c Management: see ECTS-fiche original course HBA03C
- HSA14A Internal and External Financial Reporting: see ECTS-fiche original course HSA14
Previous knowledge
- HBA02c Financial Institutions and Markets: see ECTS-fiche original course HBA02C
- HBA03c Management: see ECTS-fiche original course HBA03C
- HVE08a Introduction to Financial Reporting: see ECTS-fiche original course HVE08A
Is included in these courses of study
- Bachelor of European Studies (Leuven et al) (Major Business and Economics - KU Leuven) 180 ects.
Activities
6 ects. Financial Institutions and Markets (B-KUL-HBA02c)




Content
Part I: Financial Institutions
• Chapter: The financial sector
• Chapter: Banking and the management of financial institutions
• Chapter: Financial regulation, liquidity, solvency
• Chapter: Central banks
Part II: Retail Banking
• Chapter: Savings accounts and calculating interest
• Chapter: Interest rates: what do they mean and why do they change?
• Chapter: Loans, mortgages and annuities
Part III: Financial Markets
• Chapter: The Money Market
• Chapter: The Bond Market, valuation of bonds by calculating bond prices and returns
• Chapter: The stock markets and indexes
• Chapter: The valuation of shares
• Chapter: Mutual funds and valuation of returns
• Chapter: Why do financial crises occur?
Discussion of current trends in the financial sector, regulation of banks, turbulences on financial markets and other events by using articles published in financial papers and magazines. Interpreting prospectuses and terms’ sheets of newly issued financial instruments.
Format: more information
The course consists of formal lectures including exercises. Additionally the students will be asked to participate in online assignments related to an investment portfolio.
Is also included in other courses
6 ects. Management (B-KUL-HBA03c)
Content
The following topics will, among others, be discussed during the course:
1 What is management? Does management matter?
2 Functions of management, processes, roles and skills of managers
3 Development of management theories and –visions (history) – current trends in management
4 External and internal environment (organisation culture)
5 CSR, sustainability and Business ethics
6 Change and innovation
7 Decision making
8 Planning and strategy (an introduction)
9 Organisational structure: structural dimensions
10 Behaviour in organizations (basics)
11 Motivating employees
12 Leadership (with a provisio)
13 Process management (basic) (with a provisio)
14 Controlling (an introduction) (with a provisio)
Course material
http://public.hubrussel.be/Ancor/SSM/Pages/BekijkSSM.aspx?OID=12691
Robbins, Stephen P., Coulter, Mary. 2016. Management. 13th edition. Pearson: strongly recommended (also earlier versions acceptable)
further interesting material (via libraries, NOT to be purchased):
Daft, Richard L.2012. New era of management. 10th edition. CEngage Learning.
Language of instruction: more information
This course is taught in English.
Format: more information
Lectures and discussion. Students are encouraged to be actively involved.
One written assignment (groups of max. 6 persons)
Small individual assingments (My future self as manager)
Is also included in other courses
6 ects. Internal and External Financial Reporting (B) (B-KUL-HSA14a)
Content
External Financial Reporting
Financial accounting
- The conceptual framework of accounting
- Reporting the transactions of a business in the financial statements
- Analysis of items reported in published financial statements: non-current (fixed) assets; current assets; current liabilities; non-current liabilities (incl. provisions); and ownership interest (equity)
- Impact of accounting transactions on different components/accounts within the financial statements
- Image-oriented vs. tax-efficient presentation of the financial statements
Financial Statement Analysis
- Liquidity + cash flow analysis
- Solvency
- Profitability
Internal Financial Reporting
Management accounting
- Classification of costs
- Product costs: materials, labour and overheads
- Break-even analysis
- Absorption and Variable costing
- Standard Costing
- Activity Based Costing
Course material
Textbook: DE GROOTE, H., GHIJSELINCK, V. en VAN CANEGHEM, T. (2024). A Practical Guide to Financial Accounting. Gent. Owl Press. (ISBN 9789464983531)
Course material provided on Toledo.
Format: more information
The learning content is transferred to the student using concrete examples and exercises from practice.
Is also included in other courses
Evaluation
Evaluation: Management, Financial Reporting and Banking (B-KUL-H75731)
Explanation
- HBA02c Financial Institutions and Markets: see ECTS-fiche original course HBA02C
- HBA03c Management: see ECTS-fiche original course HBA03C
- HVE08a Introduction to Financial Reporting: see ECTS-fiche original course HVE08A
The course unit (below referred to as OPO) consists of three course modules (below referred to as OLA).
If for each OLA a component mark of at least 8.00 was obtained (rounded off to two decimal places) out of 20, the final mark will be the weighted average of all component marks (rounded off to a whole number). If a component mark is obtained for one or more of the different OLA’s that is less than 8.00, the final mark will be the lowest component mark (rounded off to a whole number).
If the student does not participate in all evaluation activities, the student will receive NA (not taken) for the entire course.
If no credit was obtained for the OPO and the OPO is resit in the third examination period and the next academic year, then:
- the OLA for which at least a 10,00 out of 20 component mark was obtained shall not be retaken. The previously obtained component mark shall be taken into account to calculate the new final mark.
- the OLA for which a component mark was obtained that was less than 10,00 out of 20 must be retaken. The 'Best result principle' does not apply to OLAs!
Information about retaking exams
This course unit allows partial mark transfers in case of partial pass mark:
- HBA02c - Financial Institutions and Markets (during and beyond academic year)
- HBA03c - Management (during and beyond academic year)
- HSA14a - Internal and External Financial Reporting (B) (during and beyond academic year)
The features of the evaluation and determination of grades are identical to those of the first examination opportunity, as described in the tab 'Explanation'.
‐ HVE08a - Introduction to Financial Reporting (transfer during and across the academic year)
‐ HBA02c - Financial Institutions and Markets (transfer during and across the academic year)
‐ HBA03c - Management (transfer during and across the academic year)