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.