Catalogue de Cours / Course Syllabus 2015/2016

Transcription

1 SKEMA Business School Masters of Science Catalogue de Cours Course Syllabus CORPORATE FINANCIAL MANAGEMENT - 1 -

2 CORPORATE FINANCIAL MANAGEMENT... 3 Fall...4 INTERNATIONAL FINANCIAL ECONOMICS... 5 ASSETS VALUATION... 9 FINANCIAL ANALYSIS LONG TERM FINANCING FINANCIAL MATHEMATICS WITH EXCEL VBA MANAGEMENT ACCOUNTING

3 CORPORATE FINANCIAL MANAGEMENT - 3 -

4 Fall - 4 -

5 INTERNATIONAL FINANCIAL ECONOMICS Code du cours Course Code MSC.CFMM2.ECCOR.0001 Crédits Credits 3 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name INTERNATIONAL FINANCIAL ECONOMICS Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Fundamentals in economics Belo Horizonte Lille Amaury Goguel Paris Amaury GOGUEL DEQUATRE Sophia Amaury GOGUEL DEQUATRE Suzhou Raleigh Other Descriptif du cours Course description The course s key objective is to provide students with a personalized academic environment to obtain a solid understanding of the international financial system. The International Finance (IF) course aims at analyzing and assessing the risks and opportunities of financial globalization. It is designed for students interested in the close interplay between international financial markets, the global economy's competitive forces and official regulation. The target students might want to work in the financial department of a company, to join an international financial institution, either private or public, or to hold responsibility positions in a company exposed to the global financial markets. Accordingly, these students need a deeper understanding of "high finance" issues. The main focus of the course will be the financial implications of the rapid integration of - 5 -

6 national economies worldwide through trade, financial flows and technology spill overs upon the firm s cross-border strategy. The course will assess the impact of economic and financial liberalization as well as structural reforms upon the foreign exchange and financial markets of both advanced and emerging market economies. Thémes Topics Résultats d apprentissage Intended Learning Outcomes and Skills Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) Understanding the organization of the international financial system and the policy coordination role of the multilateral institutions Aptitudes cognitives Cognitive skills Assessing the main sources of risks and opportunities arising from the growing integration of international financial markets from the corporate s standpoint Attitudes Key transferable skills Understanding the scope and limits of monetary policy tools given the globalization of capital markets Ethical and social understanding understanding the effect of globalization on the international financial system Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Evaluation finale (DS) Final examination % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) Présentation orale - Presentation, Rapport écrit Dissertation - Report Dissertation Contrôle continu Continuous Assessment 0 % préciser nature Explain type QCM - Quizz 0 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format Cours magistral Lecture Activités d apprentissage Learning activities Cours interactifs Interactive lectures - Devoirs Assignments Introduction: Financial globalization Nb midterms : 0

7 Course Plan Origins and evolution of the global financial system Risk and opportunities of financial globalization The Balance of Payments I Introduction: Savings-Investment gap, Trade and Current accounts Balance of payments and the absorption approach The Balance of Payments II Capital account Financing gaps and external indebtedness: assessing liquidity and solvency ratios The Financial Adjustment process Financial imbalances: the search for an optimal combination of adjustment and financing The official and private financing sources of domestic adjustment Relation between adjustment mechanisms and policy instruments The role and limitation of exceptional financing The Foreign-Exchange Market International parity relations Exchange rate management Pegged, crawling and flexible exchange rates Currency Board and Dollarization The International monetary system Institutional Framework and Evolution The Euro zone The Dollar zone The Yen zone and the gradual emergence of the Yuan The specific role of the SDR The international financial institutions The key roles of the IMF, the World Bank, the BIS and the IIF Lending instruments of the IMF Cofinancing between private banks and IFIs Review of key international finance statistics (IMF, IBRD, OECD, BIS, IIF) The Euromarkets: evolution and structure I Origins and developments of the Eurocurrency markets Syndicated credits From Basel I & II to Basel III: banking regulatory frameworks The Euromarkets: evolution and structure II Eurobonds and international debt securities Legal clauses in international securities Banking regulation, Governance and capital market access How assessing sovereign governance? The role of rating agencies International banking regulations: The US Fed versus the ECB and the Bank of England Official and private creditors: Is sovereign governance a criteria into account in international lending decisions? The case of the Asian financial crisis. The case of the 2011 Greek crissi The global financial crisis The analysis and management of cross-border risk The specific nature of cross-border risk Financial crises and regional contamination Risk appraisal and management techniques : ratings and rankings Risk mitigation tools: insurance, debt conversion transactions and collateralizatio - 7 -

8 Bibliographie References Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules - 8 -

9 ASSETS VALUATION Code du cours Course Code MSC.CFMM2.FICOR.0017 Crédits Credits 4 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name ASSETS VALUATION Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students not allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Master1 Belo Horizonte Lille GIALDINI Laurence Paris Torben SOMMER Sophia Franck Imbert Suzhou Raleigh Other Descriptif du cours Course description Students as future managers will quickly learn the practical aspect of their jobs. From experience you will learn how to cope with routine problems. However in the fast changing global world students need to understand how to cope with CHANGE more than time-honored rules of thumb. You must understand why companies and financial markets behave the way they do. You need theory of Finance. You will learn what financial managers should do to increase company value. Asset Valuation is fundamental to how select project that creates value for its shareholders. Thémes - 9 -

10 Topics Résultats d apprentissage Intended Learning Outcomes and Skills A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) Provide the basic tools required for stock and bond valuation. Aptitudes cognitives Cognitive skills Understand arbitrage, the time value of money and the basics of interest rates Attitudes Key transferable skills Understand the basic investment decision rules and the fundamentals of capital budgeting Ethical and social understanding Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours Course Plan Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Evaluation finale (DS) Final examination % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) QCM - Quizz, Etude de cas - Case study, Présentation orale - Presentation, Rapport écrit Dissertation - Report Dissertation Contrôle continu Continuous Assessment 50 % préciser nature Explain type QCM - Quizz 25 % Etude de cas - Case study 25 % Présentation orale - Presentation 25 % Rapport écrit Dissertation - Report Dissertation 25 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format Cours magistral Lecture - TD Tutorials Activités d apprentissage Learning activities Nb midterms : 0 Cours interactifs Interactive lectures - Projet Project-based learning - Etudes de cas Case studies - Personal guided study - Devoirs Assignments 1.Outline of Lectures 2.Arbitrage and Financial Decision Making 3.The Time Value of Money 4.Interest Rates 5.Investment Decision Rules 6.Fundamentals of Capital Budgeting-I 7.Fundamentals of Capital Budgeting-II 8.Valuing Bonds 9.Valuing Stocks-I 10.Valuing Stocks-II

11 Bibliographie References 11.Individual case study of listed company Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules

12 FINANCIAL ANALYSIS Code du cours Course Code MSC.CFMM2.FICOR.0019 Crédits Credits 4 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name FINANCIAL ANALYSIS Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Accounting, Strategy fundamentals Belo Horizonte Lille MASUREL Sabine Paris Sabine Masurel Sophia Philippe Lanone Suzhou Raleigh Other Descriptif du cours Course description The objective of this course is twofold: - Participants will be introduced to European accounting standards and financial statement presentations, including differences between American, British, and continental European financial statement design and logic. - Providing a complete overview of financial analysis. The goal is to train participants to analyze corporate economic reality from published accounting reports and to take strategic positions on the basis of such reports. Thémes

13 Topics Résultats d apprentissage Intended Learning Outcomes and Skills Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) - Understand, read and interpret the financial statements - Understand the impact of profitability, liquidity and financial structure on the health of a company Aptitudes cognitives Cognitive skills - Understand how firms' operations translate into financial statements - understand how firms may organize financial information for the purpose of managing communication to stakeholders - gain insight into the strategy of a firm through its financial statement Attitudes Key transferable skills - Be able to analyse the financial statements of a company taking into account the economic and financial data - Be able to deal with the different accounting standards and the quality of accounting information Ethical and social understanding Be able to understand the limits of accounting flexibility and the purpose of accounting choices Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) LO5.1 : To analyze and apply advanced concepts in a specialized discipline : LG5 : Graduates should be able to think critically and to assess business issues in a specialized discipline LO5.2 : To assess a business issue and formulate solutions in a specialized discipline : LG5 : Graduates should be able to think critically and to assess business issues in a specialized discipline Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Evaluation finale (DS) Final examination 70 % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) Etude de cas - Case study, Rapport écrit Dissertation - Report Dissertation Contrôle continu Continuous Assessment 30 % préciser nature Explain type QCM - Quizz 100 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format Cours magistral Lecture - TD Tutorials Nb midterms :

14 Teaching Methods Plan de cours Course Plan Bibliographie References Activités d apprentissage Learning activities Cours interactifs Interactive lectures - Etudes de cas Case studies - Personal guided study - Devoirs Assignments 1. Introduction to financial statement analysis 2. What you should know about financial analysis 2.1 Basic financial statements: 2.1.a Income statement 2.1.b Balance sheet 2.1.c Statement of cash flow 2.2 Financial analysis 2.2.a Vertical and horizontal analysis 2.2.b Key financial ratios 2.2.c Cash flows analysis 3. Advanced topics 3.1 Accounting standards issues 3.2 Consolidated statements 3.2.a Impact of consolidation 3.2.b Comprehensive income and changes in shareholders' equity 3.3 Assessment of accounting datas 3.3.a Accounting quality 3.3.b Accounting flexibility 3.4 Credit analysis 3.4.a Fundamental credit analysis approach 3.4 b Pricing credit risk Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules

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16 LONG TERM FINANCING Code du cours Course Code MSC.CFMM2.FICOR.0020 Crédits Credits 3 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name LONG TERM FINANCING Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus basics on Financial markets and exchange rates Belo Horizonte Lille GIALDINI Laurence Paris Mark Pilkington Sophia Anna CALAMIA Suzhou Raleigh Other Descriptif du cours Course description Students as future managers will quickly learn the practical aspect of their jobs. From experience you will learn how to cope with routine problems. However in the fast changing global world students need to understand how to cope with CHANGE more than time-honored rules of thumb. You must understand why companies and financial markets behave the way they do. You need theory of Finance. You will learn what financial managers should do to increase company value. Thémes Topics

17 Résultats d apprentissage Intended Learning Outcomes and Skills A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) Understand the importance of capital stucture Aptitudes cognitives Cognitive skills Evaluate and model capital structure Attitudes Key transferable skills Model capital structure and decide funding opportunities Ethical and social understanding Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours Course Plan Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Evaluation finale (DS) Final examination % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) QCM - Quizz, Rapport écrit Dissertation - Report Dissertation Contrôle continu Continuous Assessment 30 % préciser nature Explain type QCM - Quizz 100 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format Cours magistral Lecture - TD Tutorials Activités d apprentissage Learning activities Nb midterms : 0 Cours interactifs Interactive lectures - Personal guided study - Devoirs Assignments Risk and the Cost of Capital Company and Project Cost of Capital Measuring the Cost of Equity Analysing Project Risk When to use a single risk-adjusted discount rate for long-lived assets Investment, Strategy and Economic Rents Market values Economic rents and competitive advantages An Overview of Corporate Finance Pattern of Corporate Finance Common Stocks Debt Financial Markets and Instruments

18 Bibliographie References How Corporations Issue Securities Venture Capital IPO Security Sales by Public Companies Private Placements Payout Policy and Capital Structure How Firms Pay Dividends and Repurchase Stock How do companies Decide on Payouts Payout Controversy and Policies Tax Issues Does Debt Policy Matter The effect of Financial Leverage in a Competitive Tax-free Economy Financial Risk and Expected Returns WACC How Much Should a Corporation Borrow? Corporate Taxes Corporate and Personal Taxes Cost of Financial Distress The Pecking Order of Financing Choices Financing and Valuation The After-Tax WACC Valuing Businesses Using WACC in Practice Adjusted PV Debt Financing Credit risk and the Value of Corporate Debt Yields on Corporate Debt The Option to Default Bond Rating and the Probability of Default Predicting the Probability of Default Value at Risk The Many Different Kinds of Debt Domestic Bonds, International Bonds and Eurobonds The Bond Contract Security and Seniority Repayment Provisions Debt Covenants Convertible Bonds and Warrants Private Placement and Project Finance Innovation in the Bond Markets Financial Planning Links between Short-Term and Long-Term Financing Decisions Tracing Changes in Cash Cash Budgeting The Short-Term Financing Plan Long-term Financial Planning INDIVIDUAL CASE STUDY OF LISTED COMPANY Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings :

19 Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules

20 FINANCIAL MATHEMATICS WITH EXCEL Code du cours Course Code Crédits Credits 2 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name FINANCIAL MATHEMATICS WITH EXCEL Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students not allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Basic knowledge of computer use and worksheets Belo Horizonte Lille Paris Sophia Suzhou Raleigh Other CHIKH Sabrina Descriptif du cours Course description This course will familiarize students with the rudiments of statistical theory & calculus and ready them for effective academic and professional practice in finance. These broad topics have been formed into two modules (units) upon which the course is organized. Each unit builds on the last, ushering students along a path from rudimentary exposure to high-level application and analysis, particularly in the area of finance. Thémes Topics

21 Résultats d apprentissage Intended Learning Outcomes and Skills A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) Aptitudes cognitives Cognitive skills Attitudes Key transferable skills Ethical and social understanding Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours Course Plan Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Autre - Others Evaluation finale (DS) Final examination % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) Contrôle continu Continuous Assessment 0 % préciser nature Explain type QCM - Quizz 0 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format TD Tutorials Activités d apprentissage Learning activities Nb midterms : 0 Cours interactifs Interactive lectures - Personal guided study - Devoirs Assignments Sequences and Series Sequences: arithmetic, geometric Series: sum of terms Financial application: Gordon Shapiro and other financial formulas Interest Rates and Time Value of Money Present value and Future Value Nominal and Equivalent rates of interest Amortization schedules Annuities and Perpetuities Descriptive statistics Mean, mode, etc. Geometric vs Arithmetic averages Variance

22 Bibliographie References Standard deviation Coefficient of variation Etc. Probabilities General Principles and Pomputations Main laws of probability Properties of the Normal Law Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules

23 VBA Code du cours Course Code Crédits Credits 2 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name VBA Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Computer and worksheet knowledge Belo Horizonte Lille Paris Sophia Suzhou Raleigh Other CHIKH Sabrina Descriptif du cours Course description The objective of the course is to expose students to a broad range of modeling techniques that can be applied to solve fundamental financial problems. The course aims to strengthen students background in corporate finance, to develop their analytical skills, and to teach them how to model and solve financial problems using VBA. Thémes Topics

24 Résultats d apprentissage Intended Learning Outcomes and Skills Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours Course Plan Bibliographie References A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) The student is expected to : solve financial problems using a spreadsheet program Aptitudes cognitives Cognitive skills The student is expected to : develop hisher analytical skills and background in corporate finance Attitudes Key transferable skills Evaluate financial complex issues Ethical and social understanding Understand the high ethical requirements for business analyst in finance Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Autre - Others Evaluation finale (DS) Final examination 100 % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) Contrôle continu Continuous Assessment 0 % préciser nature Explain type QCM - Quizz 0 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format TD Tutorials Activités d apprentissage Learning activities Personal guided study - Devoirs Assignments Nb midterms : 0 Working with Formulas and Functions Creating Charts and Graphics (dynamic charts etc) Using Advanced Excel Features Analyzing Data with Excel (pivot tables, what if analysis, goal seeking and solver etc) Programming Excel with VBA Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web

25 Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules

26 MANAGEMENT ACCOUNTING Code du cours Course Code MSC.CFMM2.FICOR.0106 Crédits Credits 2 Charge de travail Student workload Programme Program Départements Department Face à Face Contact hours Nom du cours Course name MANAGEMENT ACCOUNTING Période d'enseignement Teaching period Distanciel Distance learning Fall Autonomous personal &or team work Evaluation Durée totale Total Corporate Financial Management Dept. Accounting and Finance Module - Type de cours Course type Campus Course open to students in exchange core Paris, Sophia Exchange students allowed Langue d'enseignement Teaching language Anglais English If other Pré-Requis Prerequisite Responsable du cours Course leader Nom des intervenants par campus Instructor(s) names by campus Financial anaysis or equivalent year 1 accounting module Belo Horizonte Lille CHIKH Sabrina Paris Heritiana RAKOTOVOLOLONA Sophia Patrick LECOY Suzhou Raleigh Other Descriptif du cours Course description The module examines the techniques of management accounting which will help operational managers make decisions, achieve their objectives and contribute to the overall performance of the company. Specifically, it provides students with the necessary understanding, methodology and tools to be able to: Measure, analyse and control costs and profitability Manage the planning process and prepare operating and cash budgets Measure and monitor performance Assess long-term capital investment projects

27 Thémes Topics Résultats d apprentissage Intended Learning Outcomes and Skills A l issue de la formation, vous serez capable de As a result of this module, you will be able to: Connaissances Knowledge and Understanding (subject specific) Understand the main management accounting techniques Aptitudes cognitives Cognitive skills Use the diverse management accounting techniques Attitudes Key transferable skills Be aware of the assumptions and inadequacies of those techniques Ethical and social understanding Contribution aux objectifs pédagogiques du programme Contribution to learning objectives Evaluation des étudiants Student Assessment Méthodes d enseignement Teaching Methods Plan de cours Course Plan Indiquer les learning objectives auxquels contribue le cours (en se basant sur le curriculum mapping du programme) Indicate which learning objectives the course contributes to (based on the program curriculum mapping) Cours soumis à évaluation dans le cadre de l Assurance of Learning pour l année en cours? Evaluation finale (DS) Final examination 100 % Non No (Précisez la nature pour l'évaluation finale Explain type for final examination) QCM - Quizz, Rapport écrit Dissertation - Report Dissertation Contrôle continu Continuous Assessment 0 % préciser nature Explain type QCM - Quizz 0 % Etude de cas - Case study 0 % Présentation orale - Presentation 0 % Rapport écrit Dissertation - Report Dissertation 0 % Participation - Class participation 0 % Examen intermédiaires - Mid-term examination 0 % Autre - Others 0 % Format de cours Course format Cours magistral Lecture - TD Tutorials Activités d apprentissage Learning activities Nb midterms : 0 Cours interactifs Interactive lectures - Etudes de cas Case studies - Personal guided study - Devoirs Assignments 1: Introduction to module; Cost behavior; Cost-volume-profit analysis;liming factorsscarce resources 2: Capital investment appraisal 3: Budgeting and cash budgeting 4: Standard costing and variance analysis 5 Absorption costing v Marginal costing 6: Activity-based costing

28 Bibliographie References Lectures obligatoires Required readings : Lectures Recommandées Recommanded readings : Site(s) web Web sites Nombre CM Amphi Number of Lectures Durée CM Amphi (en heures) Lecture duration (in Modalités de délivrance du cours (par campus si différent) Course delivery modes (per campus if different) Nombre TD Number of Tutorial classes Durée TD (en heures) Tutorial class duration (in Campus Autres (Distance learning, etc ) (en heures) Other (in Préciser les spécificités de programmation (TD journée, cadencement spécifique des séances) Specify if full-day tutorial class, different schedules