Course Title : Financial accounting 1 Department : Finance/control Code : HFC 102
Semester : 1	Duration : 45 hours Core course	ECTS credits : 6 Language of instruction : English
Lecturer	André Cabannes (andre.cabannes@gmail.com)
Aims	To assist students in understanding the basic principles of financial accounting, financial control and management accounting. To enable students to prepare and interpret financial statements.
Major topics	What is a firm ? The nature and purpose of accounting. Double-entry book keeping. Rules of accounting, transactions, recording, journal, accounts, ledger. Trial balance. Accounting for adjustments. Balance sheet & Income statement. French and Anglo-Saxon presentations. Cash flow statements. Manufacturing accounts. Company accounts. Interpretation of accounting information.
Bibliography	Main textbook : Dyson, "Accounting for non-accounting students", 4th edition, FT/Pitman publishing Other books : Weygandt, Kieso, Kimmel., "Accounting principles", 6th edition, John Wiley Anthony & Reece : "Accounting : text and cases", 8th edition, McGraw-Hill
Teaching methods	Lectures Discussions Intensive in-class exercise solving
Assessment methods	Continual assessment : 50% Final exam : 50%
Prerequisite	Good English Language skills.