FORMATIONS |
Fiche détaillée d'un cours
 | FINANCIAL ACCOUNTING | ||
2023-2024 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 2324-IÉSEG-MFI1S1-ACC-MFICE02UE | ACCOUNTING / AUDIT / CONTROL | |
| Niveau | Année de formation | Période | Langue d'enseignement |
|---|---|---|---|
| MSc in Finance | 1 | S1 | FrEnglish |
| Professeur(s) responsable(s) | P.GOEL |
|---|---|
| Intervenant(s) | P.GOEL |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > MSc in Finance > Semester 1 > 3,00 ECTS
Pré requis
No prerequisites as such.
Objectifs du cours
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.
Contenu du cours
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
Modalités d'enseignement
Organisation du cours
| Type | Nombre d'heures | Remarques | |
|---|---|---|---|
| Independent work | |||
| Reference manual 's readings | 12,00 | Strongly recommended | |
| Independent study | |||
| Group Project | 15,00 | Individual work; collective discussions; coordination with other members; coaching and feedback; written report and oral presentation prep. | |
| Estimated personal workload | 24,00 | Pre-class prep; post-class revision; homework exercises if any; studying for the two quizzes and the final exam | |
| Face to face | |||
| Interactive class | 24,00 | ||
| Charge de travail globale de l'étudiant | 75,00 | ||
Méthodes pédagogiques
- Case study
- E-learning
- Interactive class
- Presentation
- Project work
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%
| Type de Contrôle | Durée | Nombre | Pondération |
|---|---|---|---|
| Continuous assessment | |||
| Continuous assessment | 0,50 | 2 | 15,00 |
| Participation | 24,00 | 1 | 10,00 |
| Final Exam | |||
| Written exam | 2,50 | 1 | 45,00 |
| Others | |||
| Group Project | 7,00 | 1 | 30,00 |
| TOTAL | 100,00 | ||
Bibliographie
- Accounting for Innovation (PWC Report) -
Ressources internet
* Informations non contractuelles et pouvant être soumises à modification
