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: 2.00
Responsable(s)
A.BELDI
Intervenant(s)
Rosa ROHANI MORADI
Présentation
Prérequis
Knowing principles of mathematics
Familiarity with basic financial concepts
Familiarity with basic financial concepts
Objectifs
At the end of the course, the student should be able to :
The main objective of the course is to develop an understanding of accounting concepts, rules and principles and of accounting equation, upon which financial accounting is based, and more importantly to Have a good understanding of the elements that go into the creation of the three financial statements (Balance Sheet; Income Statement; Statement of Cash Flows) and related reports, the kind of financial information all of them provide and how they are used.
To learn how to apply debit and credit theory, accounting cycle and T-accounts
Identify and apply chart of account entries
To learn how to analyze and record transactions
Recognize and apply the basic characteristics of accrual and cash basis accounting
Distinguish current assets from intangible and fixed assets & between current and long-term liabilities
The main objective of the course is to develop an understanding of accounting concepts, rules and principles and of accounting equation, upon which financial accounting is based, and more importantly to Have a good understanding of the elements that go into the creation of the three financial statements (Balance Sheet; Income Statement; Statement of Cash Flows) and related reports, the kind of financial information all of them provide and how they are used.
To learn how to apply debit and credit theory, accounting cycle and T-accounts
Identify and apply chart of account entries
To learn how to analyze and record transactions
Recognize and apply the basic characteristics of accrual and cash basis accounting
Distinguish current assets from intangible and fixed assets & between current and long-term liabilities
Présentation
Accounting Fundamentals: language of business, users, accounting principles, accounting process, accounting equation, T account, recording of exchanges
Introduction to financial statements: Interrelation and construction
Regulation of accounting and financial reporting: standards, presentation
Revenue recognition issues
Tangible and intangible assets
Inventories
Financial instruments in the balance sheet and fair value accounting: financial assets and liabilities
Shareholder's equity
Financial statement analysis: ratio analysis and financial analysis
Introduction to financial statements: Interrelation and construction
Regulation of accounting and financial reporting: standards, presentation
Revenue recognition issues
Tangible and intangible assets
Inventories
Financial instruments in the balance sheet and fair value accounting: financial assets and liabilities
Shareholder's equity
Financial statement analysis: ratio analysis and financial analysis
Modalités
Évaluation
PARTICIPATION
MID-TERM EXAM
FINAL EXAM
MID-TERM EXAM
FINAL EXAM
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Examen partiel | 1,50 | 1 | 25,00 |
| Participation | 16,00 | 1 | 25,00 |
| Examen (final) | |||
| Examen écrit | 2,50 | 1 | 50,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
FINANCIAL ACCOUNTING AND REPORTING by Hervé Stolowy, Michel J. Lebas, Yuan Ding -
FINANCIAL ACCOUNTING by Weygandt, Kimmel, Kieso. -
FINANCIAL ACCOUNTING by Weygandt, Kimmel, Kieso. -
Ressources Internet