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Bachelor of Business Administration 2 International Business
| Code | |
| Intutulé du cours | Principles of accounting 2 |
| Crédits | 6 |
| Période | S4 du 16/01/2017 au |
| Type de cours | Obligatoire - Cours Magistral 24h00, Travaux Dirigés 12h00 |
| Niveau de cours | intermédiaire |
| Professeur | |
| Objectifs du cours | - International Influences and the Accounting Framework - The Balance Sheet - Income Statement (Profit & Loss A/C) - Cash Flow Statement - Group Structure & Financial Statements - Non Current (Fixed)Assets - Current Assets - Current Liabilities - Ownership Interest |
| Prérequis | Niveau : L1 |
| Contenu du cours | The objectives of the course are to explain the logic of the accounting information system, the analysis of transactions by companies; to describe the process of accounting harmonization currently ongoing at the international level; to show the importance of financial accounting for decision making, the consolidated accounts and the importance of financial analysis of financial statements produced by companies; to allow to control some basic tools of financial analysis. |
| Références bibliogaphiques | De référence - Financial and Management Accounting, Pauline Weetman. 4th Edition. Prentice Hall. |
| Méthodes d'enseignement | cours magistraux , travaux dirigés |
| Méthodes d'évaluation | Examens écrits ou examens oraux , Essai, étude de cas, dossier |
| Langues d'enseignement | ANGLAIS |
| Lieux | Angers |