Fiches de cours

Financial & managerial accounting

MGT-481

Enseignant(s) :

Cauvin Eric

Langue:

English

Withdrawal

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

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. Summary (fr)? Content? The main financial statements Basic acc

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, performance 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

    Virtual desktop infrastructure (VDI)

    No

    Bibliography

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

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

    Dans les plans d'études

      • Semestre
         Automne
      • Forme de l'examen
         Ecrit
      • Crédits
        4
      • Matière examinée
        Financial & managerial accounting
      • Nombre de places
        90
      • Cours
        3 Heure(s) hebdo x 14 semaines
      • Semestre
         Automne
      • Forme de l'examen
         Ecrit
      • Crédits
        4
      • Matière examinée
        Financial & managerial accounting
      • Nombre de places
        90
      • Cours
        3 Heure(s) hebdo x 14 semaines
    • Gestion de l'énergie et durabilité, 2019-2020, Master semestre 1
      • Semestre
         Automne
      • Forme de l'examen
         Ecrit
      • Crédits
        4
      • Matière examinée
        Financial & managerial accounting
      • Nombre de places
        90
      • Cours
        3 Heure(s) hebdo x 14 semaines
    • Gestion de l'énergie et durabilité, 2019-2020, Master semestre 3
      • Semestre
         Automne
      • Forme de l'examen
         Ecrit
      • Crédits
        4
      • Matière examinée
        Financial & managerial accounting
      • Nombre de places
        90
      • Cours
        3 Heure(s) hebdo x 14 semaines
      • Semestre
         Automne
      • Forme de l'examen
         Ecrit
      • Crédits
        4
      • Matière examinée
        Financial & managerial accounting
      • Nombre de places
        90
      • Cours
        3 Heure(s) hebdo x 14 semaines

    Semaine de référence

     LuMaMeJeVe
    8-9     
    9-10     
    10-11     
    11-12     
    12-13     
    13-14   ODY016 
    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