Aller à : contenu haut bas recherche
 
 
EN     FR
Vous êtes ici:   UNIL > HEC Inst. > HEC App. > SYLLABUS
 
 

Accounting Theory

  • Enseignant(s):   G.Markarian  
  • Titre en français: Théoire comptable
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre d'automne 2020-2021, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance

 

Objectifs

  • 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

Contenus

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.

Références

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

Pré-requis

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

1ère tentative

Examen:
Ecrit tbd heures
Documentation:
Non autorisée
Calculatrice:
Non autorisée
Evaluation:

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

Rattrapage

Examen:
Sans examen (cf. modalités)  
Evaluation:


[» page précédente]           [» liste des cours]
 
Recherche


Internef - CH-1015 Lausanne - Suisse  -   Tél. +41 21 692 33 00  -   Fax +41 21 692 33 05
Swiss University