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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
International MBA1S1English
Professeur(s) responsable(s)DL.MCALEER
Intervenant(s)Dorothy L. McAleer, CPA, PhD

Pré requis

As an introductory internatioanl accounting course that includes recording of business transactions, the accounting cycle, and reporting of transactions through preparation of financial statements no prior knowledge of accounting is required.

Objectifs du cours

*Demonstrate an understanding of basic accounting terms, concepts and principles
*Adjust accounts and complete the accounting cycle
*Discuss various methods of accounting for inventory
*Determine the cost of plant assets through different depreciation methods
*Compare and contrast US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS)
*Understand the basic functions and philosophies of the key finacial statements
*Synthesize accounting theory and analysis in applied business and industry scenarios
*Enhance their understanding on how to evaluate a company’s liquidity, solvency, cash flow, asset productivity, profitability, competitiveness, and other critical financial factors.

Contenu du cours

It is often stated "accounting is the language of business." This course provides an introduction to this global language. One must understand accounting to function effectively in today's international world. Further, one must develop an understanding of the ethical and regulatory environment of accounting to respond to diverse business decisions and situations.

Although some students do specialize in accounting and other quantitative diciplines, even those that do not will find their skills strengthened by being able to work with and explain the meaning and limitations of accounting information. This course will also help prepare students for employment in any business field because accounting is the worldwide language of business.

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class24,00  
Independent study
Group Project8,00  
Estimated personal workload8,00  
Individual Project15,00  
Independent work
Reference manual 's readings10,00  
Charge de travail globale de l'étudiant75,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Project work
  • Interactive class
  • Case study


The overall assessment will comprise a series of in class group case studies with one case being presented by the group and an individual case study style project to be undertaken by students after completion of the 24 interactive class hours.

Type de ContrôleDuréeNombrePondération
Individual Project3,00160,00
Group Project2,00140,00
TOTAL     100,00


  • Title: Accounting Principles Authors: Weygandt, Kieso, Kimmel Publisher: John Wiley Edition: 11th Date Published: January 2013 -

Ressources internet

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