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Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
MSc in Accounting, Audit & Control
- Crédits ECTS:
MSc in Business Analysis & Consulting
- Crédits ECTS:
MSc in Finance
- Crédits ECTS:
Training officer(s)
P.GOEL
Stakeholder(s)
Pratik GOEL
Présentation
Prerequisite
Prior financial accouting knowledge would be helpful. It is thus important to remind yourself of at least the basic concepts, esp. how various financial statements look like and what do the different items contained in them mean.
Goal
1) acquire an advanced knowledge of how to interpret and analyze financial statement information (AACSB AoL 5.B).
2) demonstrate an expertise on key concepts, techniques and trends in their professional field (AACSB AoL 7.D)
3) understand the application of this expertise for making effectual decisions as accountants, equity analysts, lenders, investment bankers, boards of directors, or external consultants charged with monitoring or advising on corporate performance and the behavior of management (AACSB AoL 5.D).
4) deliver an effective oral presentation of important course concepts applied to a real life company (AACSB AoL4.C).
5) succesfully collaborate within an intercultural team on any professional project involving technical skills acquired during the course (AACSB AoL 1.B).
6) communicate effectively in English any aspect of the expertise thus acquired (AACSB AoL 1.C).
2) demonstrate an expertise on key concepts, techniques and trends in their professional field (AACSB AoL 7.D)
3) understand the application of this expertise for making effectual decisions as accountants, equity analysts, lenders, investment bankers, boards of directors, or external consultants charged with monitoring or advising on corporate performance and the behavior of management (AACSB AoL 5.D).
4) deliver an effective oral presentation of important course concepts applied to a real life company (AACSB AoL4.C).
5) succesfully collaborate within an intercultural team on any professional project involving technical skills acquired during the course (AACSB AoL 1.B).
6) communicate effectively in English any aspect of the expertise thus acquired (AACSB AoL 1.C).
Presentation
This is not a course about the details of IFRS or GAAP, or the myriad of accounting rules and procedures that comprise them.This course is designed to prepare you to interpret and analyze the key financial statements effectively, and introduce and examine additional topics not covered in the core course on Financial Accounting. Specifically, the course deals with the following concepts:
Strategy analysis and Accounting analysis;
Balance sheet analysis, including working capital analysis;
Income statement analysis, including the key intermediate balances;
Ratio analysis (covering ratios for evaluating a firm's operating, investment, and financial management);
Cash flow statement analysis.
Strategy analysis and Accounting analysis;
Balance sheet analysis, including working capital analysis;
Income statement analysis, including the key intermediate balances;
Ratio analysis (covering ratios for evaluating a firm's operating, investment, and financial management);
Cash flow statement analysis.
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 24,00 | ||
| Travail personnel | |||
| Group Project | 15,00 | Individual work; collective discussions; coordination with other members; coaching and feedback; written report and oral presentation prep. | |
| Charge de travail personnel indicative | 24,00 | Pre-class prep; post-class revision; homework exercises if any; studying for the two quizzes and the final exam | |
| Autoformation | |||
| Lecture du manuel de référence | 12,00 | ||
| Overall student workload | 75,00 | ||
Evaluation
Final exam (non-MCQ): 40%
Group project (presentation before professional guest/expert): 30%
Continuous assessment (short-answer-type in-class quizzes): 20%
Participation (beyond attendance & punctuality): 10%
Group project (presentation before professional guest/expert): 30%
Continuous assessment (short-answer-type in-class quizzes): 20%
Participation (beyond attendance & punctuality): 10%
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 24,00 | 1 | 10,00 |
| Contrôle continu | 0,30 | 2 | 20,00 |
| Examen (final) | |||
| Examen écrit | 1,30 | 1 | 40,00 |
| Autres | |||
| Projet Collectif | 24,00 | 1 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
FINANCIAL ANALYSIS – CUSTOM EDITION -
Internet resources