Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
B.GIBBS
Intervenant(s)
B.GIBBS, DL.MCALEER
Présentation
Prérequis
None.
Objectifs
At the end of the course, you are expected to:
- Demonstrate an understanding of basic accounting terms, concepts and principles;
- Adjust accounts and complete the accounting cycle;
- Discuss various methods of accounting for inventory;
- Determine the cost of plant assets through different depreciation methods;
- Compare and contrast US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS);
- Understand the basic functions and philosophies of the key finacial statements;
- Synthesize accounting theory and analysis in applied business and industry scenarios;
- Enhance their understanding on how to evaluate a company’s liquidity, solvency, cash flow, asset productivity, profitability, competitiveness, and other critical financial factors.
- Demonstrate an understanding of basic accounting terms, concepts and principles;
- Adjust accounts and complete the accounting cycle;
- Discuss various methods of accounting for inventory;
- Determine the cost of plant assets through different depreciation methods;
- Compare and contrast US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS);
- Understand the basic functions and philosophies of the key finacial statements;
- Synthesize accounting theory and analysis in applied business and industry scenarios;
- Enhance their understanding on how to evaluate a company’s liquidity, solvency, cash flow, asset productivity, profitability, competitiveness, and other critical financial factors.
Présentation
It is often stated "accounting is the language of business". This course provides an introduction to this global language. One must understand accounting to function effectively in today's international world. Further, one must develop an understanding of the ethical and regulatory environment of accounting to respond to diverse business decisions and situations.
Although some students do specialize in accounting and other quantitative diciplines, even those that do not will find their skills strengthened by being able to work with and explain the meaning and limitations of accounting information. This course will also help prepare students for employment in any business field because accounting is the worldwide language of business.
Although some students do specialize in accounting and other quantitative diciplines, even those that do not will find their skills strengthened by being able to work with and explain the meaning and limitations of accounting information. This course will also help prepare students for employment in any business field because accounting is the worldwide language of business.
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 24,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 10,00 | ||
| E-Learning | 10,00 | ||
| Travail personnel | |||
| Group Project | 8,00 | ||
| Individual Project | 15,00 | ||
| Charge de travail personnel indicative | 8,00 | ||
| Overall student workload | 75,00 | ||
Évaluation
The overall assessment will comprise a series of in class group case studies with one case being presented by the group and an individual case study style project to be undertaken by students after completion of the 24 interactive class hours.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Autres | |||
| Projet Collectif | 2,00 | 0 | 40,00 |
| Projet Individuel | 3,00 | 0 | 60,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Weygandt, Kieso, Kimmel. (2013). Accounting Principles (11th Edition). John Wiley. -
Drury. (2012). Management and cost accounting (8th Edition). Cengage Learning. -
Drury. (2012). Management and cost accounting (8th Edition). Cengage Learning. -
Ressources Internet
IESEG Online
Professional association web cites including the American Institute of Certified Public Accountants are useful to remain current with forensic accounting and fraud trends.
All information concerning the course will be published on the course website.
Many accounting and ausit firm web cites provide useful information relating to the profession and current events.Professional association web cites including the American Institute of Certified Public Accountants are useful to remain current with forensic accounting and fraud trends.