This course aims at endowing students with management tools needed for any manager, corporate executive, auditor, or consultant. This course covers three subjects: financial accounting: principles and basic accounting, understanding primary financial statements, ratio analysis; management accounting: principles, definition of costs and method of analysis (marginal, absorption, and activities based costing methods), breakeven analysis; investment appraisal techniques: Payback, Net present value, Internal rate of return.
Ramelle GABDIBE,Christophe LAM
Enseignement électif
English
The pedagogy of the teaching rests on weekly lectures and 12 seminars of two hours each (24 hours). Credits: 4.
none
Autumn 2023-2024
Evaluation: Presentation and participation during the course 1/3, mid-term exam in class 1/3, and final exam in class 1/3.
During seminars, students are required to participate in all activities — case studies, exercises, presentations. The objectives of a case study are to identify a problem of management in a company and explain how the managers have answered it. Case studies are realized in group.
Alexander (David), Nobes (Christopher), Financial Accounting, 4th ed., Pearson, 2010
Vernimmen (Pierre), Quiry (Pascal), Dallocchio (Maurizio), Le Fur (Yan), Salvi (Antonio), Corporate Finance: theory and practice, John Wiley and Sons Ltd, 2nd ed., 2008