Ce cours apparaît dans les formations suivantes :
• IÉSEG > MSc in Accounting, Audit & Control > Semester 1 > 2,00 ECTS

Pré requis

Basic knowledge of financial accounting and reporting, basics of costing methods.

Objectifs du cours

AACSB AoL 1.A Demonstrate an international mindset
AACSB AoL 2.C Generate sustainable solutions for organizations
AACSB AoL 7.A Demonstrate an expertise on key concepts, techniques and trends in their professional field
AACSB AoL 7.D Be a reference point for expertise-related questions and ambiguities


These competencies will be acquired in the field of finance analysis and reporting.

Contenu du cours

The course is an intensive review of some topics which are part of the CMA® certification. It will prepare the students to some topics from Part 1 or Part 2 examination, leveraging on regular classes from the MIAAC, but with a "condensed" approach, helping students become efficient and effective in their preparation for the Certificate.

Financial reporting standards in USGAAP for Balance Sheet, P&L and Cash Flow statements.- 15% of Part 1
Financial statement analysis: financial ratios, off- balance items, consolidation issues - 20% of Part 2
Cost management concepts and theory - 10% of Part 1

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• E-learning
• Presentation

Évaluation

The course will be mostly assessed on the students ability to answer finance and business questions using relevant concepts seen in class, to show a solving mindset.

Bibliographie

• Gleim CMA revision book edition 2018 -

Ressources internet

• www.imanet.org

• IESEG online