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Establishment
Language of instruction
French, English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 3.50
Training officer(s)
T.COMPERNOLLE
Stakeholder(s)
Raul Barroso, Tiphaine Compernolle, Thomas Philippe, Cinthia Valle, Sofie Van der Meulen
Présentation
Prerequisite
To attend this course in the best conditions, the student should be able to set up simple financial statements (income statement and balance-sheet) and to use the different accounting interfaces (journal, ledger, trial balance).
Goal
At the end of this course, students should firstly have advanced knowledge of the financial accounting system and be able to treat the various economic operations of the company concisely. Furthermore, at the end of this course, students will be able to interpret the various financial statements for decision making purposes appropriately.
The objective is not to train “technicians” in Accounting, but to train managers that are able to interact with accounting experts and to understand the accounting challenges and problems.
The objective is not to train “technicians” in Accounting, but to train managers that are able to interact with accounting experts and to understand the accounting challenges and problems.
Presentation
The course is organized in 3 parts:
1. A review of the accounting record of the ordinary transactions.
2. The accounting operations to do at the end of the period just before the setting up of the financial statements.
3. The accounting record of some extraordinary transactions
1. A review of the accounting record of the ordinary transactions.
2. The accounting operations to do at the end of the period just before the setting up of the financial statements.
3. The accounting record of some extraordinary transactions
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Face to face | |||
| Interactive class | 20,00 | ||
| Tutorials | 15,00 | ||
| Independent work | |||
| Reference manual 's readings | 20,00 | ||
| Independent study | |||
| Estimated personal workload | 30,00 | Préparation de cours et les exercices à faire seul ou en groupe. | |
| Overall student workload | 85,00 | ||
Evaluation
MCQ before the lecture ans the homework exercise after the tutorial session. Two written exams.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Continuous assessment | |||
| Mid-term exam | 2,00 | 1 | 40,00 |
| QCM | 0,25 | 4 | 10,00 |
| Exercises | 0,05 | 4 | 10,00 |
| Final Exam | |||
| Written exam | 2,00 | 1 | 40,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Comptabilité Générale: Principes et Applications Pearson, Paris 1ère édition 2013. Coordination de l'ouvrage: Caroline Sargis-Roussel avec Adel Beldi, Guy Butin, Ewa Lacroix -