ADVANCED FINANCIAL ACCOUNTING

Code Cours
2223-IÉSEG-BB2S1-ACC-BB2CE02UE
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Responsable(s)
S.VAN DER MEULEN
Intervenant(s)
S.VAN DER MEULEN
Niveau
Bachelor in International Business
Année de formation
Période

Présentation

Prérequis
This course is intended as a follow-up on an introductory class on Financial Accounting. Prerequisites for the current course are a good understanding of the accounting information system, financial statement content and debit and credit mechanism.
Objectifs
correctly record various more advanced economic operations of the company and have a good understanding of how these operations impact the financial statements.
Présentation
The course covers the following topics:
* Value Added Taxes
* Long-lived Assets, Investment operations and divestitures
* Financing Decisions
* End-of-period entries
* Cash flow statement

Modalités

Organisation
Type Amount of time Comment
Présentiel
Cours interactif 24,00
Travail personnel
Charge de travail personnel indicative 50,00
Overall student workload 74,00
Évaluation
Control type Duration Amount Weighting
Contrôle continu
Participation 0,00 1 10,00
Contrôle continu 0,00 3 30,00
Examen (final)
Examen écrit 2,00 1 60,00
TOTAL 100,00

Ressources

Bibliographie
Financial Accounting – International Student Version - Kimmel, Weygandt and Kieso Wiley, 7th edition

7th edition