Actualités et agenda
Nos formations
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
E.LACROIX
Présentation
Prérequis
This course of Advanced Financial Accounting is the follow-up of that of Financial Accounting. It aims to extend the basic knowledge of financial accounting by deepening both details and technicality of several business operations. The course is set up in such a way that students can practice this advanced knowledge through cases and real-life exercises directly inspired by the corporate world.
Objectifs
At the end of the course, the student should be able to :
Treat appropriately the financial reporting registrations of various economic operations of the company. Finally, students will be able to produce and interpret the main components of financial statements for decision-making purposes.
Treat appropriately the financial reporting registrations of various economic operations of the company. Finally, students will be able to produce and interpret the main components of financial statements for decision-making purposes.
Présentation
The course contents relate mainly to advancing the knowledge, the treatment and the interpretation of:
* Inventory operations (necessary to the preparation of financial statements)
* VAT treatment (national and cross-border)
* Long-lived Assets and Investment operations
* Strategic operations
* Financing Decisions
* Working Capital Operations
* Inventory operations (necessary to the preparation of financial statements)
* VAT treatment (national and cross-border)
* Long-lived Assets and Investment operations
* Strategic operations
* Financing Decisions
* Working Capital Operations
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | 12 lectures | |
| Travaux dirigés | 19,00 | 14 tutorial sessions | |
| Autoformation | |||
| Lecture du manuel de référence | 10,00 | Reading selected texbook chapters before each lecture | |
| E-Learning | 5,00 | online exercises provided | |
| Travail personnel | |||
| Charge de travail personnel indicative | 37,50 | Home work (exercises) and course preparing | |
| Overall student workload | 87,00 | ||
Évaluation
MCQ before the lecture ans the homework exercise after the tutorial session. Two written exams.
Ressources
Bibliographie
Financial Accounting, International Student Version, Wiley 7th edition, authors Kimmel, Weygandt and Kieso -
Ressources Internet