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Financial Accounting

  • Teacher(s):   G.Markarian  
  • Course given in: English
  • ECTS Credits: 6 credits
  • Schedule: Autumn Semester 2021-2022, 3.0h. course + 1.0h exercices (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Master of Science (MSc) in Actuarial Science

    Master of Science (MSc) in Finance, Orientation Asset and Risk Management

    Master of Science (MSc) in Finance, Orientation Corporate Finance

    Master of Science (MSc) in Finance : Financial Entrepreneurship and Data Science
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Objectives

  • Master the mechanics of financial accounting
  • Understand the structure, functions, and interrelation of the basic financial statements (balance sheet, income statement, and cash flow statement)
  • Be able to perform a structured fundamental analysis of financial statements in order to assess a firm’s profitability, liquidity, and solvency
  • Be familiar with the IFRS rules governing the recognition and measurement of key activities, events and transactions, including intangible assets, property, plant and equipment, liabilities, and shareholders’ equity; and mergers and acquisitions

Contents

This class covers following topics which will complemented by problem sets, case studies and practical examples in MS Excel. The class spans over 14 sessions.

  1. Balance Sheet, Income Statement
  2. Cash Flow Statement
  3. Receivables, Inventories, Long Term Assets
  4. Understanding Financial Statements, Ratio Analysis
  5. Financial Assets, M&A
  6. Liabilities, Equity
  7. Taxes, Revision
  8. Time Value of Money, Forecasting
  9. Role of Accounting in Firm Value
  10. M&A in Action
  11. Earnings Manipulation

References

Course packet will be provided in Moodle. Each Session will have Readings, Videos, and PowerPoints, as needed.
There is no need to purchase an extra textbook.
Optional readings will also be provided in the course package.

Pre-requisites

This class is targeted to students having little, if any, background in financial accounting.

Evaluation

First attempt

Exam:
Written 2h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Your grade for this class will be based on an exam (100%). It will be a 2h digital exam on MoodleExam with your own laptop on the campus.

Retake

Exam:
Written 2h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Written exam, 2 hours, 100% of your grade.



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