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Comptabilité financière I

  • Teacher(s):   Y.Darbellay   C.Poretti  
  • English title: Financial Accounting I
  • Course given in: French
  • ECTS Credits: 4.5 credits
  • Schedule: Autumn Semester 2019-2020, 4.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor of Science (BSc) in Economics

    Bachelor of Science (BSc) in Management

    Bachelor (BSc) in Economic Sciences

 

Objectives

This course provides a basic knowledge in financial accounting. More precisely, it presents the main financial statements, and explains the way to construct these statements. At the end of the course, students are able to construct and to analyze the financial statements of a company.

Contents

The course is divided into four parts. The first part discusses the usefulness and content of the three main financial statements (balance sheet, income statement and cash flow statement) disclosed by companies. The second part is devoted to the accounting standards. Book-keeping is exposed in a third part. The last part is dedicated to the analysis of the financial statements.

References

Pre-requisites

None

Evaluation

First attempt

Exam:
Written 2 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:

[ 4 function calculator according to HEC directive ]

Retake

Exam:
Written 2 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:

[ 4 function calculator according to HEC directive ]



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