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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Course for exchange studentsTransversal/annéesS1English
Professeur(s) responsable(s)A.BELDI
Intervenant(s)Rosa ROHANI MORADI

Pré requis

Knowing principles of mathematics
Familiarity with basic financial concepts

Objectifs du cours

At the end of the course, the student should be able to :
The main objective of the course is to develop an understanding of accounting concepts, rules and principles and of accounting equation, upon which financial accounting is based, and more importantly to Have a good understanding of the elements that go into the creation of the three financial statements (Balance Sheet; Income Statement; Statement of Cash Flows) and related reports, the kind of financial information all of them provide and how they are used.
To learn how to apply debit and credit theory, accounting cycle and T-accounts
Identify and apply chart of account entries
To learn how to analyze and record transactions
Recognize and apply the basic characteristics of accrual and cash basis accounting
Distinguish current assets from intangible and fixed assets & between current and long-term liabilities

Contenu du cours

Accounting Fundamentals: language of business, users, accounting principles, accounting process, accounting equation, T account, recording of exchanges
Introduction to financial statements: Interrelation and construction
Regulation of accounting and financial reporting: standards, presentation
Revenue recognition issues
Tangible and intangible assets
Financial instruments in the balance sheet and fair value accounting: financial assets and liabilities
Shareholder's equity
Financial statement analysis: ratio analysis and financial analysis

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Charge de travail globale de l'étudiant16,00  

Méthodes pédagogiques



    Type de ContrôleDuréeNombrePondération
    Continuous assessment
    Mid-term exam1,50125,00
    Final Exam
    Written exam2,50150,00
    TOTAL     100,00


    • FINANCIAL ACCOUNTING AND REPORTING by Hervé Stolowy, Michel J. Lebas, Yuan Ding -

    • FINANCIAL ACCOUNTING by Weygandt, Kimmel, Kieso. -

    Ressources internet

    * Informations non contractuelles et pouvant être soumises à modification
    Vidéo : Un campus à vivre
    Notre chaîne Youtube