FIN-411 / 2 crédits

Enseignant: Cauvin Eric

Langue: Anglais

Withdrawal: It is not allowed to withdraw from this subject after the registration deadline.

Remark: MA1 only. Special schedule: see the IF website https://go.epfl.ch/fe or MTE website: https://go.epfl.ch/mte


Summary

The objective of the course is to provide participants with financial accounting mechanisms for understanding the financial statements of a company.

Content

Keywords

Financial accounting, Financial statements analysis

Learning Outcomes

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

  • Explain major accounting concepts
  • Analyze the financial statements of a company
  • Interpret major accounting documents
  • Assess / Evaluate the impact of a decision on the financial statements of a company
  • Justify the difference between cash-flows and equity of a company

Transversal skills

  • Communicate effectively with professionals from other disciplines.

Teaching methods

Lectures, discussions/case studies.

Expected student activities

Class attendance, exercises and cases

Assessment methods

  • 30% Midterm exam
  • 20% (1) Financial analysis of a company (group work)
  • 50% Final written exam (closed  book)

(1) Each group (5 students maximum) chooses a company and makes a financial analysis based on the main concepts and methods learnt during the course. Then during the last (or the two last) lecture, each group presents his analysis (10 minutes).

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

  • Semestre: Automne
  • Nombre de places: 100
  • Forme de l'examen: Ecrit (session d'hiver)
  • Matière examinée: Accounting for finance
  • Cours: 2 Heure(s) hebdo x 14 semaines
  • Semestre: Automne
  • Nombre de places: 100
  • Forme de l'examen: Ecrit (session d'hiver)
  • Matière examinée: Accounting for finance
  • Cours: 2 Heure(s) hebdo x 14 semaines
  • Semestre: Automne
  • Nombre de places: 100
  • Forme de l'examen: Ecrit (session d'hiver)
  • Matière examinée: Accounting for finance
  • Cours: 2 Heure(s) hebdo x 14 semaines
  • Semestre: Automne
  • Nombre de places: 100
  • Forme de l'examen: Ecrit (session d'hiver)
  • Matière examinée: Accounting for finance
  • Cours: 2 Heure(s) hebdo x 14 semaines

Semaine de référence

 LuMaMeJeVe
8-9     
9-10   BS270 
10-11    
11-12    
12-13     
13-14     
14-15     
15-16     
16-17     
17-18     
18-19     
19-20     
20-21     
21-22     

Jeudi, 9h - 12h: Cours BS270