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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:
- 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 work
Reference manual 's readings10,00  
Independent study
Group Project8,00  
Individual Project15,00  
Estimated personal workload8,00  
Charge de travail globale de l'étudiant75,00  

Méthodes pédagogiques

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


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
Group Project2,00040,00
Individual Project3,00060,00
TOTAL     100,00


  • Weygandt, Kieso, Kimmel. (2013). Accounting Principles (11th Edition). John Wiley. -

  • Drury. (2012). Management and cost accounting (8th Edition). Cengage Learning. -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
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