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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
MSc in International Business1S1S2English
Professeur(s) responsable(s)B.GIBBS
Intervenant(s)B.GIBBS, DL.MCALEER

    Ce cours apparaît dans les formations suivantes :
  • IÉSEG > MIB > MIB > 2,00 ECTS

Pré requis


Objectifs du cours

At the end of the course, you are expected to:
- evaluate the use of accounting information for both external and internal decision making;
- understand financial statements to assess overall business performance, financial solidity and profitability;
- construct and interpret management accounting information for decision making, planning and control;
- critically reflect on corporate social responsibility and ethical considerations in the context of accounting.

Contenu du cours

- Users of financial and management accounting information
- The financial statements: balance sheet, balance sheet equation, income statement, notes to financial statements, principle of double entry, examples of transactions, profit appropriation, depreciation, inventory
- The link between the balance sheet, income statement and statement of cash flows
- Introduction to ratio analysis
- Cost terms, concepts, behaviour and typology: variable/fixed costs, direct/indirect costs, relevant/irrelevant costs, sunk costs, opportunity costs
- Cost-volume-profit (break-even) analysis
- Relevant information for decision making: e.g., special pricing decisions
- Introduction to the use of accounting information for planning and control
- Introduction to social and environmental accounting

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
Reference manual 's readings8,00  
Independent study
Group Project16,00  
Estimated personal workload10,00  
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • Tutorial
  • Project work
  • Interactive class
  • Case study
  • Coaching


- 70% group work: students will learn to master the interrelations amongst the different elements of the financial statements through a team assessment.
- 30% individual work: for management accounting/control, a combination of smaller exercises and larger, integrating case studies will be employed.

Type de ContrôleDuréeNombrePondération
Group Project0,00170,00
Written Report0,00130,00
TOTAL     100,00


  • Financial accounting and reporting: a global perspective - Stolowy H., Lebas, M. and Ding, Y. (CENGAGE Learning, 3rd ed., 2010) -

  • Management and cost accounting - Drury C. (CENGAGE Learning, 8th ed., 2012) -

Ressources internet

  • IESEG Online

    All information concerning the course will be published on the course website.

* Informations non contractuelles et pouvant être soumises à modification
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