Objectifs

• 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

Contenus

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

Références

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.

Pré-requis

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

Evaluation

1ère tentative

Examen:

Ecrit 2h00 heures

Documentation:

Autorisée

Calculatrice:

Autorisée

Evaluation:

Your grade for this class will be based on an exam (100%). 2 hours.

Rattrapage

Examen:

Ecrit 2h00 heures

Documentation:

Autorisée

Calculatrice:

Autorisée

Evaluation:

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