Accounting 2: Advanced Accounting

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1 Accounting 2: Advanced Accounting L3GABS14bis Accounting 2: Advanced Accounting 1st semester Accounting 3h 12 LSO Mme Rouba CHANTIRI- CHAUDEMANCHE Mme Virginie SRECKI Continuous Assessment: 50% (intermediate test: 40, participation: 10%), Final Examination: 50% Compulsory Lectures and tutorials 6 L3 English (1 group) («English track»). The course is also available in French. Course Objectives : To enable the students to understand the financial statements published by individual companies and groups, and more specifically to 1) read these documents 2) interpret them by reference to the principles and rules that guide and constrain accounting practice (In France and internationally) 3) and in general, to discern the validity of accounting information with regards to the needs of the users. Course Description : I- Accounting and Accounting information Financial Accounting: reminders (accounting principles and concepts, accounting techniques and cut-off operations, financial statements) International Accounting standards and standard-setting II-Advanced Accounting Variations of equity and long-term liabilities (constitution, capital variations, income appropriations, loans) Cash flow statements Consolidation and group accounts: introduction (consolidation techniques, goodwill) Prerequisites : Revision of Accounting 1 - A. Melville. International Financial Reporting. Pearson Education, J. Kothari & E. Barone. Advanced Financial Accounting. Pearson / FT Prentice Hall, Chantiri-Chaudemanche R., Colasse B. (2011), Introduction à la comptabilité Questions et applications corrigées, Economica, 3rd édition.

2 Current issues in Sociology L3GAS03bis Current issues in Sociology 1st Semester Sociology 3h 12 LSO Sandrine Garcia Murielle Bègue Continuous assessment: 50% Final exam: 50% compulsory 6 L3 English («English track») The course is also available in French. Course Objectives: The objectives to this course are multiple. On the one hand, to consolidate acquired knowledge of the students obtained in DEGEAD, concerning classical authors, and this time getting them involved in contemporary objects. Then it aims at the initiation to contemporary sociology through these same objects. As such, it is a step by step approach through objects and theoretical currents, in a way that solid theoretical culture will enable the students to fully understand contemporary phenomena. The challenge is to offer students to take a fresh sociological look at the objects they are used to dealing with in other disciplines or at objects proper to sociology. Finally, sociology being an empirical science, careful attention will be paid to the qualitative (interviews or participant observation) or quantitative (investigations through questionnaires, table reading etc.) sociological investigation methods. The course has two major axes, non-exclusive of each other: the question of the applicable standard and that of inequality. The question of applicable standard will be addressed in theoretical sessions (school of Chicago, exclusion logic, etc.) and/or on practical grounds. It is linked to the question of equality, because this describes both the state of a society, that is to say, the differences between individuals or groups of people, together with the opinions of individuals concerning an egalitarian society or the applicable standard for social justice. The problem of economic and social equality thus also enables the adoption of a very modern perspective while, at the same time insisting on the complexity and the inequality diversification (economic, although not only) and becoming more general in order to create a general impact on our postmodern societies. We notably question the idea of individual variability which will be substituted unequally through the structural inequalities between social classes. Finally this question of inequalities and their diversification opens a wide range of study areas: schools, work and employment, globalization, culture, companies etc. Course Methods : The course focuses not only on theoretical texts, but also on work based on field studies. Reading of texts or tables is thus an essential dimension of this course as well as the student participation developed from these documents. Prerequisites : It is advisable to have followed an initiation in general Sociology, as offered in the DEGEAD 2. Becker H. S., Outsiders, Studies in the Sociology of Deviance, NY, Free Press, 1966 / Bourgois P., In Search of Respect: Selling Crack in El Barrio, Cambridge, CUP, 1996/Elias N., Scotson, J., The Established and the Outsiders, London, Sage, 1965/ Granovetter M., Getting a Job, UCP, London, 1974/ Smelser N., Swedberg R., The Handbook of Economic Sociology, PUP, Princeton,

3 Management Control L3GBT13bis Management Control 2 nd Semester 36h 3h 12 LSO Mr Nicolas BERLAND - Continuous Assessment (50%): 20% intermediate test, 30% Requirement 6 L3 participation tutorials - Final examination: 50% English («English track»). The course is also available in French. Course Objectives: Familiarize the students with basic management control tools and processes. The purpose of this compulsory course in a general management cycle is therefore to offer an introduction to management from management accounting and management control. In this course, it is assumed that any manager or leader is concerned by management control processes (and will be increasingly so with the development of information systems). Any manager is, in fact, affected by economic performance or other performance-related issues. The course will therefore introduce tools for decision-making support, monitoring and assessing performance, and cost and margin analysis in relation to strategies. Course Methods: Lectures and case studies in tutorials. Prerequisites: None - N. BERLAND et Y. DE RONGE, Contrôle de gestion, perspectives stratégiques et managériales, Pearson, Olivier Saulpic, Françoise Giraud, Gérard Naulleau, Marie-Hélène Delmond. Management Control and Performance Processes. Gualino editeur - Charles T Horngren. Introduction to Management Accounting. Prentice-Hall series in Accounting 3

4 Corporate Finance (English track) Course material available online Digital work environment: L3GABT08bis Corporate Finance 2 nd Semester Finance 4h30 12 LSO Mme Kaouther JOUABER - Continuous Assessment (50%): intermediate test 40%, participation 10% - Final examination: 50% Requirement lectures tutorials English («English track»). The course is also available in French. 7,5 L3 Course Objectives: The objective of the course is to introduce undergraduates to tools and basic techniques of financial decisions. With this perspective in mind, the course is the answer to two major concerns. First, it is the basis of the professional specialization the students need to undertake a Master in Finance. This course aims at supplying the students with basic financial knowledge so that they can effectively assimilate the various classes necessary for a Master specialization. Secondly, this course ensures that the undergraduates who choose another specialization will have a vision of all financial techniques and will make the most of the only finance class in their curricula. The course is organized in three parts: 1) Financial analysis 2) Value, investment decision rules and cost of capital. 3) Financial markets and financial risks. Course Methods: The program is based on lectures and tutorials held in groups. The lectures are provided by academic staff while a large part of the tutorials are ensured by professionals. Prerequisites: General accounting knowledge. Jouaber K. and M-J. Rigobert: TD en finance d entreprise, 2nd edition, 2010, Dunod. Vernimmen P., P. Quiry, Y. Le Fur, A. Salvi and M. Dallochio: Corporate Finance Theory and Practice, Wiley. Brealey R. A. and S. C. Myers, Principles of Corporate Finance, McGraw-Hill. 30 exchange students maximum 4

5 Introduction to marketing L3GBT06bis Introduction to Marketing per week 2 nd Semester Marketing 3h 12 LSO Eva Delacroix Evelyn Odonkor English Continuous Assessment (project + marketing simulation Markstrat), Final exam Requirement 6 L3 Objectives: The main objective of this course is to examine basic marketing concepts, methods and marketing practices. This introduction to marketing course is intended for students who wish to choose marketing as their later main course of study. This course is also intended for those who do not seek to pursue a career in marketing, but who will be required to understand marketing as a function of an organization. 1. Market diagnosis: market analysis, consumer behavior analysis and strategic marketing (customer segmentation, targeting, positioning) 2. Marketing mix (product, price, place, promotion) 3. Various marketing issues (customer relationship management, marketing control, marketing practices linked to specific fields ) Prerequisites Texts Used 5