Financial Accounting
Code
US171Z
Description
- Introduction to financial accounting and reporting
- Measuring and reporting financial position
- Introduction to Financial Statements: Income Statement, Balance Sheet, Cash Flow Statement
- Assets, depreciation and amortization
- Manufacturing and merchandising companies - COGS and inventory
- Introduction to financial analysis Profitability
- Liquidity and working capital Reporting and Analyzing Cash Flows
- Solvency and LBO
- Financial Performance and Global Returns
Finalité
The focus of this course is on the analysis and evaluation of businesses to provide managers with a clear understanding of how the business activities of a company are reflected in their financial statements. A manager, who uses accounting information to make well-reasoned decisions, can manage performance better.
Course objectives
- a. Acquire basic knowledge and enable students to become fluent in financial terminology. This course focuses on the numbers and their interpretation.
- b. Explain how financial measures of corporate performance are calculated and used to assess creditworthiness.
Compétences visées
Expected learning outcomes
- a. Understand how a company’s business and financing activities are reflected in its financial statements
- b. Set up financial statements from given details of transactions
- c. Understand the components of a company’s financial statements
- d. Measure operating, investing and financial performance using appropriate ratios e. Have a working knowledge of the following notions : working capital, cash flows, returns. Calculation and interpretation.
Public
- Bachelor’s Degree holder or equivalent
- 3 years of professional experience
- Proficiency in English: (TOEFL IBT 90 or IELTS: 6.5 or TOEIC 800)
- Students require to show a minimum enthusiasm for numbers
- They are expected to be able to develop a critical analysis
- Nombre d’ECTS
- 3
- Durée en nombre d'heures
- 30.00
- Type de notation
- Notation chiffrée (sur 20)
- Moyenne pour valider l'UE
- 10.00
- Modalité(s) d'évaluation
- Contrôle continu
- Examen final
- Projet(s)
- Année de création
- 2017
- Date de début de validité
- Date de fin de validité
- Déployabilité
- Offre déployable dans le réseau en cas d'agrément
- Examen national
- Oui
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