General & Analytical Accounting

< Retour

Informations clés

Crédits ECTS
Automne - Fall
Master - Grade
Prérequis / Prerequisites
Bachelor's degree or Equivalent; Level B2 of the the CECRL in English
- Introductory general accounting course
- Introductory analytical accounting course
Contenu du cours / Course content
- Introduction to Accounting
- Overview of Financial Statements Balance Sheet concepts
- Balance sheet’s accounts and the accounting system (PGC)
- Shareholders participation and capital constitution (Including a case study)
- Double entry book keeping – Ledger – and Income statement (Including a case study)
- Balance sheet analysis (Including a case study)
- Income statement and Introduction to depreciation concept (Including a case study)
- Projected balance sheet and Income statement Introduction to cash-flow concept (Including a case study)
- Account for asset disposal through discarding of selling an asset (Including a case study)
- Introduction to Cost Accounting
- Break Even point – Contribution rate – profit
- Analysis of Balance sheet and Income statement
- Production cost and Variance Analysis
- General overview of tackled concepts
Objectifs du cours / Course objectives
The objective of this Unit is to familiarize students with the various accounting documents and to enable them to establish the profit and loss accounts and balance sheets. In addition, they will be able to determine the break-even point and the distribution of costs. They will also be able to draw up projected budgets and analyze deviations from actual results. Finally, they will have in-depth knowledge of the various external impacts on the life of the company. By the end of the Unit courses, the student will:
- be able to read, understand, and analyze financial statements;
- be able to understand the relation between accounting data and the underlying economic events that generated them;
- know how to record economic events in the accounting records (i.e. bookkeeping and accrual accounting);
- be able to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, and the income statement).

Université Mohammed VI Polytechnique
Faculté de Gouvernance, Sciences Economiques et Sociales

Lot 660, Hay Moulay Rachid
Ben Guérir, 43150
Tél : 0525-073146
Fax : 0525-073146
facebook um6p fgses  Linkedin um6p fgses  twitter um6p fgses