Fiches de cours 2017-2018

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Financial & managerial accounting

MGT-481

Enseignant(s) :

Cauvin Eric

Langue:

English

Remarque

Special schedule. See the MTE website: http://cdm.epfl.ch/mte/study-plan

Summary

The aims of the course are to explain how information helps investors to analyze the financial profile of a company, and to provide analytical tools for assisting managers in evaluating various decisions within economic organizations.

Content

  1. The main financial statements
  2. Basic accounting concepts, techniques and corporate annual reports
  3. Essential concepts and techniques of cost accounting and their application to the business
  4. The ways and means by which cost accounting techniques are brought to bear on the operational decision-making process that enable operating managers in making effective economic decisions
  5. Implementation of the budgeting process and financial performance measurement
  6. Measurement of the global performance

Keywords

Financial accounting, managerial accounting, management control

Learning Outcomes

By the end of the course, the student must be able to:

Transversal skills

Teaching methods

Lectures, discussions/case studies.

Expected student activities

Class attendance, exercises and cases

Assessment methods

50% Mid-term exam (closed-book)

50% Final written exam (closed-book)

Resources

Bibliography

Weetman Pauline, Financial and Management Accounting. An Introduction, Fourth Edition, FT, Prentice Hall, 2006.

Williams, Haka, Bettner. Financial and Managerial Accounting. 2005. 

 

 

Ressources en bibliothèque

Dans les plans d'études

Semaine de référence

 LuMaMeJeVe
8-9     
9-10     
10-11     
11-12     
12-13     
13-14   BM5202 
14-15  GRB330 
15-16   
16-17     
17-18     
18-19     
19-20     
20-21     
21-22     
 
      Cours
      Exercice, TP
      Projet, autre

légende

  • Semestre d'automne
  • Session d'hiver
  • Semestre de printemps
  • Session d'été
  • Cours en français
  • Cours en anglais
  • Cours en allemand