Fiche détaillée d'un cours


Voir la fiche établissement



IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)E.LACROIX
Intervenant(s)Raul Barrosso, Tiphaine Compernolle, Ewa Lacroix, Thomas Philippe,Sofie Van der Meulen

Pré requis

This course of Advanced Financial Accounting is the follow-up of that of Financial Accounting. It aims to extend the basic knowledge of financial accounting by deepening both details and technicality of several business operations. The course is set up in such a way that students can practice this advanced knowledge through cases and real-life exercises directly inspired by the corporate world.

Objectifs du cours

At the end of the course, the student should be able to :
Treat appropriately the financial reporting registrations of various economic operations of the company. Finally, students will be able to produce and interpret the main components of financial statements for decision-making purposes.

Contenu du cours

The course contents relate mainly to advancing the knowledge, the treatment and the interpretation of:
* Inventory operations (necessary to the preparation of financial statements)
* VAT treatment (national and cross-border)
* Long-lived Assets and Investment operations
* Strategic operations
* Financing Decisions
* Working Capital Operations

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00   12 lectures
Tutorials19,00   14 tutorial sessions
Independent work
Reference manual 's readings10,00   Reading selected texbook chapters before each lecture
E-Learning5,00   online exercises provided
Independent study
Estimated personal workload37,50   Home work (exercises) and course preparing
Charge de travail globale de l'étudiant87,50  

Méthodes pédagogiques

  • Tutorial
  • E-learning
  • Interactive class
  • Case study


MCQ before the lecture ans the homework exercise after the tutorial session. Two written exams.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Mid-term exam2,00140,00
Final Exam
Written exam2,00140,00
Case study0,00412,00
TOTAL     100,00


  • Financial Accounting, International Student Version, Wiley 7th edition, authors Kimmel, Weygandt and Kieso -

Ressources internet

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