Course unit
Accounting
Last updated: 22/02/2024
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Course Director(s):
PEILLON Sophie
General Description:
The teaching unit is composed of 3 courses :
- General accounting
- Cost accounting
- IFRS (International Financial Reporting Standards)
Key words:
General accounting
Cost accounting
IFRS
Number of teaching hours
45
Fields of study
Economics, Management, Human and Social Sciences
Teaching language
French
Intended learning outcomes
| On completion of the unit, the student will be capable of: |
Classification level |
Priority |
| Reading and interpreting a company’s financial accounts |
2. Understand |
Essential |
| Understanding and mastering cost calculations |
2. Understand |
Essential |
| Knowing the basic principles of IFRS |
1. Knowledge |
Important |
Learning assessment methods
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Percentage ratio of individual assessment
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Percentage ratio of group assessment
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Written exam:
|
100
|
%
|
Project submission:
|
0
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%
|
|
Individual oral exam:
|
0
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%
|
Group presentation:
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0
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%
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|
Individual presentation:
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0
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%
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Group practical exercise:
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0
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%
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|
Individual practical exercise:
|
0
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%
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Group report:
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0
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%
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|
Individual report:
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0
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%
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|
|
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Other(s): 0 %
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Programme and content
| Type of teaching activity |
Content, sequencing and organisation |
| Course |
General accounting Objective: To know how to read and interpret a company’s financial accounts Contents : 1. Introductions Generalities – Rules – Principles Summary presentation of annual accounts Principle accounting operations Practical case studies (course supporting material) 2. Financial analysis (using a practical case study) Interim management balances Self-financing capacity Financial balances 3. Full summary case study |
| Course |
Cost accounting Cost calculations and economic regulation: from accounting analysis to full cost calculations. From strategic analysis to cost calculations: cost leadership, CVP model and modelling. Quality related costs: hidden performance costs and norms NF – X50-126. |
| Course |
IFRS E-learning (~6h) + conference (3h) Full presentation of the IFRS Conceptual framework and financial statements in IFRS format IFRS news updates and e-exchanges on financial press articles |