current syllabus — HEC Lausanne

Comptabilité financière I

Teacher(s): Y.Darbellay C.Poretti
English title: Financial Accounting I
Course given in: French
ECTS Credits: 4.5 credits
Schedule: Autumn Semester 2022-2023, 4.0h. course (weekly average)
sessions
course website
Related programmes:
Bachelor of Science (BSc) in Economics
Bachelor (BSc) in Economic Sciences
Bachelor of Science (BSc) in Management
Permalink:

https://hecnet.unil.ch/hec/syllabus/permalink/B0288

Objectives

This course provides a basic knowledge in financial accounting. More precisely, it presents the main financial statements, and explains the way to construct these statements. At the end of the course, students are able to construct and to analyze the financial statements of a company.

The course is divided into four parts. The first part discusses the usefulness and content of the three main financial statements (balance sheet, income statement and cash flow statement) disclosed by companies. The second part is devoted to the accounting standards. Book-keeping is exposed in a third part. The last part is dedicated to the analysis of the financial statements.

References

Code des obligations (CO). Edité par la Chancellerie fédérale, 2010 (http://www.admin.ch/ch/f/rs/2/220.fr.pdf).
FER, Swiss GAAP RPC, Recommandations relatives à la présentation des comptes (http://www.fer.ch).

Pre-requisites

None

Evaluation

First attempt

Exam:: Written 2 hours
Documentation:: Not allowed
Calculator:: Allowed
Evaluation:: Examen final d'une durée de 120 minutes.

Retake

Exam:: Written 2 hours
Documentation:: Not allowed
Calculator:: Allowed
Evaluation:: Examen final d'une durée de 120 minutes.

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