Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Diplôme IÉSEG (Bac +5) Programme Grande École
- Crédits ECTS: 3.50
Responsable(s)
S.VAN DER MEULEN
Intervenant(s)
Emmanuel DAUPHINE, Pascal ETZOL, John HEGARTY, Oveis MADADIAN, Sofie VAN DER MEULEN,
Présentation
Prérequis
no prerequisites for this course.
Objectifs
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
Présentation
- 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
Organisation
| 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 | ||
Évaluation
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
Bibliographie
"Financial Accounting: IFRS Edition" - by Weygandt, Kimmel and Kieso,
3rd edition.
Ressources Internet