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ESC Montpellier Course Syllabi Financial diagnosis (AFI321ESC) GSCM – Montpellier Business School – ESC Programme course syllabus - 20082009 Page 36/122 Notes and other material are not allowed during the Examination scheduled for two hours. The Examination is based on independent case studies. Answers have to be motivated and numerical results must be explained. Calculators are allowed. A list of the main formulas and notations is attached to the Exam document. EVALUATION The evaluation method used in this course will assess students’ ability to master technical concepts, to understand global constraints in decision making and to be effective in their written Communication. Type of assessment Weight Presence to lectures and seminars and pre-course homework (DPAS) 20% Continuous assessment 30% Final exam 50% Total 100% SUPPLEMENTARY READINGS (All these supplementary readings are available on-line via cyberlibris) 1. Teulié J. and P. Topsacalian (2005) Finance, 4ème édition, Vuibert. 2. Gillet R. Jobard, Navatte and Raimbourg (2004), Finance, Dalloz. 3. Vernimmen P., P. Quiry and Y. Le Fur (2004), Corporate finance, John Wiley & sons, Incorporated. ACADEMIC FRAUD DEFINITION Academic fraud is an act by a student, which may result in a false academic evaluation of that student or of another student. Without limiting the generality of this definition, academic fraud occurs when a student commits any of the following offences: Commits plagiarism or cheating of any kind. Submits a work of which the student is not the author, in whole or in part (except for duly cited quotations or references). Such work may include an academic paper, an essay, a test, an exam, a research report, and a thesis, whether written, oral, or in another form. Presents research data, which has been falsified or concocted in any way. Attributes a purported statement of fact or reference to a source which has been concocted. Submits the same piece of work or a significant part thereof for more than one course, or a thesis or other work which has already been submitted elsewhere, without written authorization of the professors concerned and/or of the academic unit concerned. Falsifies an academic evaluation, misrepresents an academic evaluation, uses a forged or falsified academic record or supporting document, or facilitates the use of a falsified academic record or supporting document. Undertakes any other action for the purpose of falsifying an academic evaluation. Relance a miloudi et g andrieu le 22/4/9
INTRODUCTION AND OBJECTIVES ESC Montpellier Course Syllabi Accounting Implementation (CAP321ESC) GSCM – Montpellier Business School – ESC Programme course syllabus - 20082009 Page 37/122 ACCOUNTING IMPLEMENTATION (CAP321ESC) COURSE PURPOSE AND OBJECTIVES The main objective of the course is to explore the financial and accounting dimension of management problem solving and decision making. The course gives students a useful technical and theoretical background. To enhance students’ professional capabilities and to prepare them for the future changes in knowledge and practices, another objective of this course is to give them an understanding of the dynamic of the current accounting environment (institutions, functions, evolution of the regulation and incentives structures and mechanisms) and of the impact of the globalization of the financial markets on the accounting world. Students should be able to apply their technical and environmental knowledge to the specific situations that may come up in their future careers. As future decision makers, and potentially insiders, students are also concerned with ethics and citizenship issues. This course will contribute to develop students’ awareness and their ability to analyse and interpret an accounting and financial decision in terms of social responsibility and ethics. By assimilating all this information, students will acquire some skills needed to explain and defend their decision. Finally, they are expected to implement a self-learning process that will contribute to their autonomy in updating their knowledge for the future. Course contribution to be technically competent The main part of this course learning process is devoted to the acquisition of techniques through required readings and exercises (in and outside of classroom). Detailed pedagogical notes are the main material for the course and reference textbooks are a supplementary reading and a source of additional examples for better understanding of the material. Course contribution to be sensitive to global constraints in decision making Students should realize that they should provide a rigorous and technically correct information, but this information alone won't make any decision. It has to be plugged in a decision process which might take into account various constraints (evolution of the accounting regulation...). Course contribution to be analytically competent Decision making is not reduced to mechanical process. This is a complex process where lots of influences interact. Thus, students must understand those influences to choose the right approach to solve decision making problems, to adopt a global strategy to manage a profit or a loss (with options allowed by French regulation) and, almost all, to interpret the consequences on financial statements. Course contribution to be effective in written communication The pedagogical approach adopted in this course encourages students to participate with their opinions, experiences and comments to the discussions developed around technical competences, practical examples or case studies. Students will have to use written communication during their course work and evaluation: a given result in accounting might be a single number – nevertheless, students are required to be able to provide with a complete report, including a precise summary of calculation process and synthesis of problem and proposed solution. COURSE DESCRIPTION The course will combine the presentation of theoretical concepts with practical exercises and case studies, in order to familiarise students both with the theoretical and practical aspects of accounting. The course comprises the following themes: profit and loss account, balance sheet, the accounting information system, the accounting conventions, the evolution of the accounting regulation, closing transactions and their influence on financial statements. COURSE MATERIAL Students have access to the e-learning platform to download and prepare the courses and the slides presented in class and to prepare the homework due for each session. They can access an electronic forum to ask questions and receive answers from the professor. Students also have access to the online library to read the textbooks or chapter due for each session. They benefit from additional information available on line and in the library. The main material used in this course are the following: Slides, Detailed pedagogical notes, DPAS, A series of exercises and case studies developed for the course, Textbooks « DCG 9 - Introduction à la comptabilité : Manuel complet, applications et corrigés », Béatrice et Francis Grandguillot, 2007
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