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Language of instruction
French, English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 3.50
Training officer(s)
S.VAN DER MEULEN
Stakeholder(s)
Bernard ATTALI, Adel BELDI, Mohelie DESROUSSEAUX, Pascal ETZOL, Prisca FINOT, Vincent LEFEBVRE, Kerim KARMENI, Philippe SRAIKI
Présentation
Prerequisite
no prerequisites for this course
Goal
At the end of the course, the student should be able to:
- explain what accountants and auditors do
- understand the logics and mechanisms of financial statements
- be able to read a balance sheet and income statement
- produce (common) journal entries
- edit a balance sheet and income statement at the end of the accounting period
- master the actions in the accounting process
- have greater awareness about ESRS topics such as knowing the reporting environment with all its different financial statement users, understanding what is at play when managers have reporting options
- explain what accountants and auditors do
- understand the logics and mechanisms of financial statements
- be able to read a balance sheet and income statement
- produce (common) journal entries
- edit a balance sheet and income statement at the end of the accounting period
- master the actions in the accounting process
- have greater awareness about ESRS topics such as knowing the reporting environment with all its different financial statement users, understanding what is at play when managers have reporting options
Presentation
- practical approach of the financial statements, for decision making purposes
- financial accounting system: financial statements, users, accounting principles, objectives, accounting process
- common business operations
- inventories
- receivables
- value added tax
- tangible assets
- links between balance sheet, income statement and cash flow statement
- financial accounting system: financial statements, users, accounting principles, objectives, accounting process
- common business operations
- inventories
- receivables
- value added tax
- tangible assets
- links between balance sheet, income statement and cash flow statement
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Face to face | |||
| Interactive class | 20,00 | 14 séances consacrées aux cours et exercices | |
| Tutorials | 13,00 | 10 sessions consacrées seulement aux exercices plus avancées | |
| Coaching | 2,00 | 2 sessions de soutien pour les sujets problematics | |
| Independent study | |||
| Estimated personal workload | 30,00 | ||
| Independent work | |||
| E-Learning | 2,50 | ||
| Reference manual 's readings | 20,00 | ||
| Overall student workload | 87,00 | ||
Evaluation
Students will be graded through continuous assessment, as well as two exams.
The continuous assessment consists of 4 mini-MCQ's, 4 mini-exercises and active participation in class.
The continuous assessment consists of 4 mini-MCQ's, 4 mini-exercises and active participation in class.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Final Exam | |||
| Written exam | 2,00 | 1 | 45,00 |
| Continuous assessment | |||
| QCM | 0,00 | 3 | 9,00 |
| Mid-term exam | 1,30 | 1 | 30,00 |
| Exercises | 0,00 | 3 | 16,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Comptabilité financière en normes IFRS - Dick and Missonier-Pierra
4e édition enrichie » by Pearson 2014
Internet resources