Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
MSc in Finance
- Crédits ECTS: 3.00
Responsable(s)
P.GOEL
Intervenant(s)
P.GOEL
Présentation
Prérequis
No prerequisites as such.
Objectifs
1) acquire an advanced knowledge of the financial accounting system and be able to treat the financial reporting registrations of various economic operations of the company appropriately.
2) demonstrate an expertise on technical skills needed to analyze financial statements and disclosures, and learn how accounting standards and managerial incentives affect the financial reporting process.
3) effectively apply this specialized knowledge for use in financial analysis and company valuation, thus enabling them to take advantage of contemporary opportunities in their professional field.
4) become a reference point for expertise-related questions and ambiguities.
5) demonstrate an international mindset by developing a greater awareness about the importance of financial reporting in the global debate on ethics/social responsibility/sustainability.
6) assess the values of the organization in which they work through its financial reporting practices.
7) deliver an effective oral team presentation of important course concepts applied to a real life company.
2) demonstrate an expertise on technical skills needed to analyze financial statements and disclosures, and learn how accounting standards and managerial incentives affect the financial reporting process.
3) effectively apply this specialized knowledge for use in financial analysis and company valuation, thus enabling them to take advantage of contemporary opportunities in their professional field.
4) become a reference point for expertise-related questions and ambiguities.
5) demonstrate an international mindset by developing a greater awareness about the importance of financial reporting in the global debate on ethics/social responsibility/sustainability.
6) assess the values of the organization in which they work through its financial reporting practices.
7) deliver an effective oral team presentation of important course concepts applied to a real life company.
Présentation
The course deals with the following concepts:
An overview of the international external reporting environment.
Knowledge of balance sheet, income statement and cash flow statement
The basics of the bookkeeping process
An overview of accounting for assets
Depreciation of assets
Inventory accounting
An overview of accounting for liabilities (incl. contingent liabilities)
Revenue Recognition issues
An overview of the international external reporting environment.
Knowledge of balance sheet, income statement and cash flow statement
The basics of the bookkeeping process
An overview of accounting for assets
Depreciation of assets
Inventory accounting
An overview of accounting for liabilities (incl. contingent liabilities)
Revenue Recognition issues
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 24,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 12,00 | Strongly recommended | |
| 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 | |
| Overall student workload | 75,00 | ||
Évaluation
Final exam (non-MCQ): 45%
Group project (written report + presentation before professional guest/expert): 30%
Continuous assessment (short-answer-type in-class quizzes): 15%
Participation (beyond attendance & punctuality): 10%
Group project (written report + presentation before professional guest/expert): 30%
Continuous assessment (short-answer-type in-class quizzes): 15%
Participation (beyond attendance & punctuality): 10%
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Contrôle continu | 0,50 | 2 | 15,00 |
| Participation | 24,00 | 1 | 10,00 |
| Examen (final) | |||
| Examen écrit | 2,50 | 1 | 45,00 |
| Autres | |||
| Projet Collectif | 7,00 | 1 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Accounting for Innovation (PWC Report) -
Ressources Internet