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Accounting Theory

  • Teacher(s):   G.Markarian  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Autumn Semester 2020-2021, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance

 

Objectives

  • Development of skills needed to succeed in the corporate world, with special emphasis on analysis, oral communication, and writing skills.
  • Development of research skills
  • Appreciating the importance of accounting
  • Familiarize the accounting standard setting process
  • Familiarize the fundamental tenets of accounting
  • Familiarize the development of accounting practice
  • Familiarize the controversies surrounding current accounting issues

Contents

This course prepares students to understand the political, economic, and social ramifications of accounting. Using a variety of educational techniques, students will develop their grasp of accounting issues, and improve their oral and written communication skills.

References

  • Scott, William R. Financial Accounting Theory. Toronto, Ont: Pearson Prentice Hall, 2009. Print. (no need to purchase it)
  • Online material
  • Newspapers
  • Web resources

Pre-requisites

Technical understanding of accounting, this can be due to formal training in accounting and/or work experience. Knowledge of financial markets. Knowledge of current geopolitical issues. I am not interested whether you have had any formal training in any of the above so long as you have an appreciation of the “big picture.” For all of you who are rusty, the first week of classes is a good time to brush up on what you might have forgotten.

Evaluation

First attempt

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

There is a final exam at the end of the class, for a grade of 100%.

Online exam, 2 hours.

Retake

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

There is a final exam at the end of the class, for a grade of 100%.

Online exam, 2 hours.



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