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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 2.00
Training officer(s)
S.VAN DER MEULEN
Stakeholder(s)
S.VAN DER MEULEN
Présentation
Prerequisite
Prerequisites for this course are a good understanding of financial reports as well as a good application of the accounting techniques necessary to set up financial statements.
Goal
The learning goal of this course is to equip students with strong management skills (AOL 5.B., 5.C., 5.D.) to set up and fully interpret financial statements with regard to more advanced topics such as leasing, revenue recognition for loyalty programs, impairment on CGU’s, employee benefits and financial statement disclosures. Furthermore, at the end of this course, students should be able to evaluate firms in general and their reporting more specifically so that this can be used for decision making purposes.
Presentation
Topic 1: Revenue recognition & contract costs
Topic 2: Leasing
Topic 3: Impairment on Cash Generating Units and Goodwill
Topic 4: Income Taxes and Deferred Taxes
Topic 5: Employee Benefits and Share Based Payments
Topic 6: Disclosure Requirements and Evaluating Financial Statement Quality
The course consists of a number of topics, each to be treated in an interactive session. For a number of topics, students will have to make a group work specifically focused on that topic. They have to show that they are able to go through the entire accounting information process (journal, ledger,…) using either Excel or an accounting software (type SAGE, SAP), still to be decided.
Topic 2: Leasing
Topic 3: Impairment on Cash Generating Units and Goodwill
Topic 4: Income Taxes and Deferred Taxes
Topic 5: Employee Benefits and Share Based Payments
Topic 6: Disclosure Requirements and Evaluating Financial Statement Quality
The course consists of a number of topics, each to be treated in an interactive session. For a number of topics, students will have to make a group work specifically focused on that topic. They have to show that they are able to go through the entire accounting information process (journal, ledger,…) using either Excel or an accounting software (type SAGE, SAP), still to be decided.
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Autoformation | |||
| E-Learning | 4,00 | ||
| Overall student workload | 20,00 | ||
Evaluation
Students will do group works on specific topics, as well as a one individual report. Feedback on the group works will be communicated on paper (or in class) and feedback on the individual work will be one-on-one after the sessions have ended.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 1 | 10,00 |
| Autres | |||
| Projet Collectif | 0,00 | 2 | 40,00 |
| Projet Individuel | 0,00 | 1 | 50,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Cope, A., T., Robinson, Thomas R. International Financial Statement Analysis, 3rd edition, 2015. -