OUR ACADEMIC DEPARTEMENTS |
Lesson details
 | COMPTABILITE GENERALE ET FINANCIERE | ||
2017-2018 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 1718-IÉSEG-BL1S2-ACC-BL1CE01UF | ACCOUNTING / AUDIT / CONTROL | |
| Level | Year | Period | Language of instruction |
|---|---|---|---|
| Double Diplôme IBL | 1 | S2 | EnFrench |
| Academic responsibility | F.Isabelle |
|---|---|
| Lecturer(s) | Adel BELDI, Isabelle FABIOUX, Prisca FINOT, Kerim KARMENI, Ewa LACROIX, Vincent LEFEBVRE, Pierre QUIQUE |
- This class exists in these courses :
- IÉSEG > Double Diplôme International Business Law > Bachelor 1 > 3,00 ECTS
Prerequisites
no prerequisites for this course
Learning outcomes
At the end of the course, the student should be able to:
- explain what accountants and auditors do
- understand the logics and mechanisms of financial statements
- be able to read a balance sheet and income statement
- produce (common) journal entries
- edit a balance sheet and income statement at the end of the accounting period
- master the actions in the accounting process
- have greater awareness about ESRS topics such as knowing the reporting environment with all its different financial statement users, understanding what is at play when managers have reporting options
Course description
- practical approach of the financial statements, for decision making purposes
- financial accounting system: financial statements, users, accounting principles, objectives, accounting process
- common business operations
- inventories
- receivables
- value added tax
- tangible assets
- links between balance sheet, income statement and cash flow statement
Class type
Class structure
| Type of course | Numbers of hours | Comments | |
|---|---|---|---|
| Face to face | |||
| Coaching | 2,00 | 2 sessions de soutien pour les sujets problematics | |
| Tutorials | 9,00 | 7 sessions consacrées seulement aux exercices plus avancés | |
| Interactive class | 24,00 |
17 sessions consacrées aux cours et exercices 6 sessions de 1h20 chacune consacrées seulement aux exercices | |
| Independent work | |||
| E-Learning | 5,00 | ||
| Reference manual 's readings | 30,00 | ||
| Independent study | |||
| Estimated personal workload | 30,00 | ||
| Total student workload | 100,00 | ||
Teaching methods
- Coaching
- E-learning
- Tutorial
Assessment
Students will be graded through continuous assessment, as well as two exams.
The continuous assessment consists of 4 mini-MCQ's, 4 mini-exercises and active participation in class.
| Type of control | Duration | Number | Percentage break-down |
|---|---|---|---|
| Continuous assessment | |||
| QCM | 0,10 | 8 | 20,00 |
| Mid-term exam | 1,30 | 1 | 30,00 |
| Final Exam | |||
| Written exam | 2,00 | 1 | 50,00 |
| TOTAL | 100,00 | ||
Recommended reading
- Comptabilité Générale : Principes et applications, de Roussel C., Beldi A., Butin G. et Lacroix E., Pearson, 2014. -
Internet resources
* This information is non-binding and can be subject to change
