Établissement
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
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
* 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