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Financial Accounting

  • Enseignant(s):   G.Markarian  
  • Titre en français: Comptabilité Financière
  • Cours donné en: anglais
  • Crédits ECTS: 6 crédits
  • Horaire: Semestre d'automne 2022-2023, 3.0h. de cours + 1.0h. d'exercices (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formations concernées:
    Maîtrise universitaire ès Sciences en sciences actuarielles

    Maîtrise universitaire ès Sciences en finance, Orientation finance d'entreprise

    Maîtrise universitaire ès Sciences en finance : Entrepreneuriat financier et science des données

    Maîtrise universitaire ès Sciences en finance, Orientation gestion des actifs et des risques
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  • 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


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


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.


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


1ère tentative

Ecrit 2h00 heures

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


Ecrit 2h00 heures

Written exam, 2 hours, 100% of your grade. Format: ENEP

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