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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)S.VAN DER MEULEN
Intervenant(s)Oveis MADADIAN, Tiphaine COMPERNOLLE, Ewa LACROIX, Junghee LEE, Sofie VAN DER MEULEN

Pré requis

no prerequisites for this course.

Objectifs du cours

At the end of the course, the student should be able to:
- explain what accountants and auditors do
- understand the logics and mechanisms of financial statements
- be able to read a balance sheet and income statement
- produce (common) journal entries
- edit a balance sheet and income statement at the end of the accounting period
- master the actions in the accounting process
- have greater awareness about ESRS topics such as knowing the reporting environment with all its different financial statement users, understanding what is at play when managers have reporting options

Contenu du cours

- practical approach of the financial statements, for decision making purposes
- financial accounting system: financial statements, users, accounting principles, objectives, accounting process
- common business operations
- inventories
- receivables
- value added tax
- tangible assets
- links between balance sheet, income statement and cash flow statement

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class24,00   17 sessions for lectures and basic exercises
Tutorials9,00   7 sessions for advanced exercises
Coaching2,00   2 remedial sessions for additional exercises on problem topics
Independent study
Estimated personal workload30,00  
Independent work
Reference manual 's readings20,00  
Charge de travail globale de l'étudiant87,50  

Méthodes pédagogiques

  • Tutorial
  • E-learning
  • Interactive class
  • Coaching


Students will be graded through continuous assessment, as well as two exams.
The continuous assessment consists of 4 mini-MCQ's, 4 mini-exercises and active participation in class.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Mid-term exam1,30130,00
Final Exam
Written exam2,00150,00
TOTAL     100,00


  • Financial Accounting: International Student Version by Kimmel, Weygandt and Kieso, seventh edition. -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
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