Catalogue ECTS

Relations Internationales

Catalogue ECTS



Bachelor of Business Administration 3 International Business

Intutulé du cours Principles of finance
Crédits 6
Période S5 du 12/09/2016 au 13/01/2017
Type de cours Obligatoire - Cours Magistral 24h00, Travaux Dirigés 12h00
Niveau de cours introduction
Objectifs du cours Financial accounting basics; accounting process and cycle; The balance sheet; The income statement and retained earnings; The statement of cash flows; Working capital; Property, plant, equipment, and intangible assets; Liabilities; Managerial and cost accounting; Cost behavior; Financial statement analysis; Budgeting and responsibility accounting; Time value of money: the math of finance; Bond and stock valuation; Cost of capital; Capital budgeting cash flows; Capital bugeting techniques
Prérequis Niveau : L2
Contenu du cours - The purpose of this course is to offer to the student a global view of the key concepts - and tools of finance
Références bibliogaphiques De référence - Financial statement analysis, 3° Ed. Auteur(s): FRIDSON Martin S., ALVAREZ Fernando
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