ECUE Financial decision making & international accounting

ECUE's code : IMECFD1

This course belong to UE Finance internationale 1 (6 ECTS) which contains 3 ECUE

Structure

EUR ELMI

Disciplinary domain

Sciences économiques

Campus

Campus Saint Jean d'Angély

Course's level

Master 1

Semester

Semestre impair

Language

Anglais

This course (15h) will provide students with an overview of the fields of financial and

managerial accounting by stressing on the fact that business leaders, investors, creditors and

other informed parties rely on accounting information as “a means to an end”. Students will

learn the concepts and jargon that constitutes in fact a “new language”, particular emphasis

will be put on how accounting information can effectively be utilized in day to day business

activities.

No prerequisite

By the end of this course, I should be able to...

Understand the fundamentals of financial accounting
Prepare basic financial statements under IFRS
Understand the value and impact of cash management and internal control
And develop skills to critically analyze statements from the view-point of managers, investors and creditors.
Recognize cost behavior
Determine corporate breakeven point
And create a structured set of operating and financial budgets.

Introduction to the course

Introduction to financial and managerial Accounting: Who needs accounting?
A systematic approach to financial reporting: the accounting equation

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Financial statements from the accounting equation

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Accounting information for trading businesses

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Non-current (fixed) assets

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Current assets

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Recognition of liabilities

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Ownership interest

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Ratio analysis

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In class exercises

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Management Accounting: Classification of costs

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Project presentations

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Important

This syllabus has no contractual value. Its content is subject to change throughout this year: be aware to the last updates