Course Title : Financial accounting 2 Department : Finance/control Code : HFC 110
Semester : 2	Duration : 45 hours Core course	ECTS credits : 6 Language of instruction : English
Lecturer	André Cabannes (andre.cabannes@gmail.com)
Aims	To understand and analyse the role of internal financial reports and information of a business. To understand the process management accounting. To provide students with the skills necessary to solve basic problems in management accounting.
Program	Managerial accounting and business organisation. Cost accounting procedures. Direct costs. Absorption costing. Marginal costing. Budgetary planning systems. Standard costing systems. Capital expenditure and investment.
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	Lecturer input Interactive discussions and exercises
Assessment methods	One mid-term assessment : 50% Final exam : 50%
Prerequisite	Good English Language skills.