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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Bachelor in International Business1S1English
Professeur(s) responsable(s)S.VAN DER MEULEN
Intervenant(s)S.VAN DER MEULEN

Objectifs du cours

At the end of the course, you are expected to:
- Know the objectives, principles, logics and mechanisms of financial accounting
- Be aware of how important financial accounting is in decision-making
- Have a good command of fundamental accounting notions, in order to understand the logics of Accounting.
- Be able to build financial statements (Balance Sheet, Income Statement or P&L, Cash Flows Statement)
- Understand the link between financial transactions and their recording in accounts.
- Make accounting entries.
- Know the accounting documents and procedures.

Contenu du cours

This first-year Bachelor course aims at introducing and mastering the basic commands of financial accounting. In describing business activity, financial accountants record transactions on a daily basis, and at the end of each period, publish financial statements. These statements are read by different users with often different objectives, so understanding the mechanisms and rules that underlie these statements is very important.

The course is designed to give an economic and financial approach to Financial Accounting; students will be able to build and interpret the main financial statements. They will also be able to make entries, which is essential to a comprehensive knowledge of financial accounting.

- The financial statements from an economic point of view
-The spectrum of accounting: financial statements, users, principles, aims, organization)
- Links between Balance Sheet, Income Statement (P&L), Cash Flow Statement
- Recording of common business operations
- Inventory
- Financing operations

Modalités d'enseignement

Organisation du cours

The course is organized as an interactive course spread over the semester. 18 sessions of 80 minutes are scheduled, usually 2 sessions per week. The majority of these sessions will start with a presentation by the lecturer explaining theory, followed by exercises where one can practice the theory that was just presented. Priority is given to practical applications, so the correction of exercises and/or case studies. This requires considerable effort from students to read the relevant book chapters or sections and practice with the advised exercises before coming to class.
Approximately 4 sessions, called ‘Tutorials, will be devoted to exercises only. These sessions aim at gaining experience by offering more (advanced) examples, revising some particularly difficult exercises, etc. During one session, the ‘Super tutorial’, we will collectively revise the midterm exam and you will get back your own copy.

Class attendance is compulsory in all sessions. Active participation by students during all sessions is expected (and graded)!

TypeNombre d'heuresRemarques
Face to face
Interactive class24,00  
Independent study
Estimated personal workload50,00  
Charge de travail globale de l'étudiant74,00  

Méthodes pédagogiques

  • Tutorial
  • Interactive class
  • Case study
  • Exercises


Assessment is based on 2 exams and a continuous assessment.
The 3 MCQ’s are based on the reference material that is mentioned in the syllabus. The MCQ’s are scheduled at the start of a regular session, usually when a new topic is initiated. The aim of these MCQ’s is to incentivize students to read the reference material and prepare for the topic before coming to class.
The exact grading is as follows :

Type de ContrôleDuréeNombrePondération
Continuous assessment
Mid-term exam2,00135,00
Final Exam
Written exam2,00155,00
TOTAL     100,00


  • Financial Accounting – International Student Version - Kimmel, Weygandt and Kieso

    Wiley, 7th edition

* Informations non contractuelles et pouvant être soumises à modification
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