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Accounting and Financial Statement Analysis

  • Enseignant(s): L.Doukakis
  • Titre en français: Comptabilité et analyse des états financiers
  • Cours donné en: anglais
  • Crédits ECTS: 6 crédits
  • Horaire: Semestre d'automne 2017-2018, 4.0h. de cours (moyenne hebdomadaire)
  •  séances
  • Formation concernée: Maîtrise universitaire en Droit et économie

 

Objectifs

This course aims to provide students with a basic understanding of the use, preparation and interpretation of financial statements. Having a special focus on lawyers, this course is intended to equip participants with the basic mechanics to understand, review and analyze an entity’s financial statements and identify significant issues, estimates and judgments in the financial reporting process. By the end of the course, students are expected to have a general familiarity with financial statements that can be useful in preparing for litigation or assisting with business transactions.

Contenus

The course is divided in two main parts. The main topics covered in the first part are:

  1. Introduction to Financial Accounting
  2. Accounting Records and Financial Statements
  3. Non-Current Assets
  4. Current Assets
  5. Intercorporate Investments
  6. Consolidated Financial Statements

The second part of the course focuses on financial statement analysis. The following topics are covered:

  1. Accounting Discretion and Earnings Manipulation
  2. Liquidity Analysis
  3. Solvency Analysis
  4. Profitability Analysis

Références

  • Harrison W.T., Horngren C.T., Thomas B., Suwardy T., “Financial Accounting: Global Edition: International Financial Reporting Standards”, 9th edition, ©2014.
  • Libby R., Libby P., Hodge F., “Financial Accounting”, 9th edition, ©2017.
  • Meyer C., “Accounting and Finance for Lawyers in a Nutshell” 6th edition, ©2017.
  • Slides, exercises & study aids (Moodle website).

Pré-requis

No prior knowledge of accounting is required.

Evaluation

1ère tentative

Examen:
Ecrit 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:
  • 2 hours written exam, closed book (100%)
  • Calculators cannot contain any text, equations or accounting records in the memory related to the course.

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:

Same rules apply.



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