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INTRODUCTION AND OBJECTIVES
ESC Montpellier Course Syllabi
Accounting Implementation (CAP321ESC)
GSCM – Montpellier Business School – ESC Programme course syllabus - 20082009
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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