ECUE Financial decision making & international accounting

Code de l'ECUE : IMECFD1

Ce cours appartient à UE Finance internationale 1 (6 ECTS) qui contient 3 ECUE

Structure

EUR ELMI

Domaine disciplinaire

Sciences économiques

Lieu d'enseignement

Campus Saint Jean d'Angély

Niveau du cours

Master 1

Semestre

Semestre impair

Langue

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.

Pas de prérequis

A la fin de ce cours, je devrais être capable de...

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

Aucune description
Financial statements from the accounting equation

Aucune description
Accounting information for trading businesses

Aucune description
Non-current (fixed) assets

Aucune description
Current assets

Aucune description
Recognition of liabilities

Aucune description
Ownership interest

Aucune description
Ratio analysis

Aucune description
In class exercises

Aucune description
Management Accounting: Classification of costs

Aucune description
Project presentations

Aucune description

Important

Ce syllabus n’a aucune valeur contractuelle. Son contenu est susceptible d’évoluer en cours d’année : soyez attentifs aux dernières modifications.