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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