Financial Accounting

Public Concerné

Master in Management M1 Group: Core curriculum

Objectifs pédagogiques

This course defines product costing, budgetary control systems and performance evaluation systems for planning, coordinating and monitoring the performance of a business. It also shows the ways in which organisations can foster strategic successes by the optimal use of accounting information.

Contenu de la formation

- NATURE AND PURPOSE OF ACCOUNTING
- BASIC CONCEPTS
- THE BALANCE SHEET
- THE INCOME STATEMENT
- RECOGNITION OF EXPENSES AND REVENUES
- ACCOUNTING RECORDS AND SYSTEMS
- LIFE-CYCLE NON-MONETARY ASSETS
- SOURCES OF CAPITAL
- COST OF SALES AND INVENTORIES
- THE STATEMENT OF CASH FLOWS
- INTERNATIONAL STANDARDS
- BASICS ON CONSOLIDATED STATEMENTS

Description des modalités de validation

  • Contrôle continu
  • Examen final

Prévisions d'ouverture

Groupe Semestre Modalité État d'ouverture Date du premier cours Lieux
US172N Financial Accounting 4 Cours de Jour - - - -

Voir les dates et horaires, les lieux d'enseignement et les modes d'inscription sur les sites internet des centres régionaux qui proposent cette formation

    Code : US172N
    4
    crédits
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