Financial accounting

Code UE : US172N

  • Cours
  • 4 crédits

Responsable national

Thomas DURAND

Responsable opérationnel

Public et conditions d'accès

Master in Management M1 Group: Core curriculum

Objectifs pédagogiques

This course defines product costing, budgetary control systems and performance evaluation systems for planning, coordinating and monitoring the performance of a business. It also shows the ways in which organisations can foster strategic successes by the optimal use of accounting information.

Contenu

- NATURE AND PURPOSE OF ACCOUNTING
- BASIC CONCEPTS
- THE BALANCE SHEET
- THE INCOME STATEMENT
- RECOGNITION OF EXPENSES AND REVENUES
- ACCOUNTING RECORDS AND SYSTEMS
- LIFE-CYCLE NON-MONETARY ASSETS
- SOURCES OF CAPITAL
- COST OF SALES AND INVENTORIES
- THE STATEMENT OF CASH FLOWS
- INTERNATIONAL STANDARDS
- BASICS ON CONSOLIDATED STATEMENTS

Cette UE apparaît dans les diplômes et certificats suivants

Contact

Cnam - IIM - EPN stratégies - Programmes Master in Management (MIM)
EPN15, 2 rue Conté bureau 31.2.31
75003 Paris
Tel :00 33 1 58 80 85 64
Sophie Le Liboux - Alice de la Pradelle

Voir les dates et horaires, les lieux d'enseignement et les modes d'inscription sur les sites internet des centres régionaux qui proposent cette formation