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Establishment
Language of instruction
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)
Emmanuel DAUPHINE, Pascal ETZOL, John HEGARTY, Oveis MADADIAN, Sofie VAN DER MEULEN,
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 financial statements
- work with rigor and precision in producing (common) journal entries and editing financial statements
- understand how the reporting behavior of managers might be influenced by the reporting environment with all its different financial statement users
- master the appropriate techniques and actions in the accounting process
- explain what accountants and auditors do
- understand the logics and mechanisms of financial statements
- be able to read financial statements
- work with rigor and precision in producing (common) journal entries and editing financial statements
- understand how the reporting behavior of managers might be influenced by the reporting environment with all its different financial statement users
- master the appropriate techniques and actions in the accounting process
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
- tangible assets
- cash flow statement
- 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
- tangible assets
- cash flow statement
- links between balance sheet, income statement and cash flow statement
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 20,00 | 14 sessions for lectures and basic exercises | |
| Travaux dirigés | 13,00 | 10 sessions for advanced exercises | |
| Coaching | 2,00 | 2 remedial sessions for additional exercises on problem topics | |
| Travail personnel | |||
| Charge de travail personnel indicative | 30,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 20,00 | ||
| E-Learning | 2,50 | ||
| Overall student workload | 87,00 | ||
Evaluation
Students will be graded through continuous assessment, as well as two exams.
The continuous assessment consists of 3 mini-MCQ's, 3 mini-exercises and active participation in class.
The continuous assessment consists of 3 mini-MCQ's, 3 mini-exercises and active participation in class.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| QCM | 0,10 | 3 | 9,00 |
| Examen partiel | 1,30 | 1 | 30,00 |
| Exercices | 0,00 | 3 | 16,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 45,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
"Financial Accounting: IFRS Edition" - by Weygandt, Kimmel and Kieso,
3rd edition.
Internet resources