OUR ACADEMIC DEPARTEMENTS

Lesson details

CMA part 1 & 2
2023-2024	EnIESEG School of Management ( IÉSEG )
Class code :	2324-IÉSEG-MAC1S1S2-ACC-MACCI06UE	ACCOUNTING / AUDIT / CONTROL

Level	Year	Period	Language of instruction
MSc in Accounting, Audit and Control	1	S1S2	EnEnglish

Academic responsibility	H.HERTZ
Lecturer(s)	H.HERTZ

IÉSEG > MSc in Accounting, Audit & Control > Semester 1 > 2,00 ECTS

Prerequisites

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

Learning outcomes

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.

Course description

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

Class type

Class structure

Type of course	Numbers of hours	Comments
Face to face
lecture	16,00
Independent study
Estimated personal workload	20,00
Independent work
Reference manual 's readings	20,00
Total student workload	56,00

Teaching methods

Case study
E-learning
Presentation

Assessment

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.