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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
MSc in Accounting, Audit & Control
- Crédits ECTS: 2.00
Training officer(s)
H.HERTZ
Stakeholder(s)
H.HERTZ
Présentation
Prerequisite
Basic knowledge of financial accounting and reporting, basics of costing methods.
Goal
AACSB AoL 1.A Demonstrate an international mindset
AACSB AoL 2.C Generate sustainable solutions for organizations
AACSB AoL 7.A Demonstrate an expertise on key concepts, techniques and trends in their professional field
AACSB AoL 7.D Be a reference point for expertise-related questions and ambiguities
These competencies will be acquired in the field of finance analysis and reporting.
AACSB AoL 2.C Generate sustainable solutions for organizations
AACSB AoL 7.A Demonstrate an expertise on key concepts, techniques and trends in their professional field
AACSB AoL 7.D Be a reference point for expertise-related questions and ambiguities
These competencies will be acquired in the field of finance analysis and reporting.
Presentation
The course is an intensive review of some topics which are part of the CMA® certification. It will prepare the students to some topics from Part 1 or Part 2 examination, leveraging on regular classes from the MIAAC, but with a "condensed" approach, helping students become efficient and effective in their preparation for the Certificate.
Financial reporting standards in USGAAP for Balance Sheet, P&L and Cash Flow statements.- 15% of Part 1
Financial statement analysis: financial ratios, off- balance items, consolidation issues - 20% of Part 2
Cost management concepts and theory - 10% of Part 1
Financial reporting standards in USGAAP for Balance Sheet, P&L and Cash Flow statements.- 15% of Part 1
Financial statement analysis: financial ratios, off- balance items, consolidation issues - 20% of Part 2
Cost management concepts and theory - 10% of Part 1
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours magistral | 16,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 20,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 20,00 | ||
| Overall student workload | 56,00 | ||
Evaluation
The course will be mostly assessed on the students ability to answer finance and business questions using relevant concepts seen in class, to show a solving mindset.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Examen (final) | |||
| Examen écrit | 1,30 | 1 | 45,00 |
| Contrôle continu | |||
| Contrôle continu | 0,20 | 3 | 40,00 |
| Participation | 16,00 | 1 | 5,00 |
| Autres | |||
| Rapport écrit | 1,00 | 1 | 10,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Gleim CMA revision book edition 2018 -
Internet resources