Accounting 2: Advanced Accounting

Accounting 2: Advanced Accounting
L3GABS14bis
Course Title
Semester
Subject
Hours
per week
Duration
weeks
DFR
Accounting 2: Advanced
Accounting
1st semester
Accounting
3h
12
LSO
Professor(s)
Evaluation
Status
Nature
ECTS
Credits
Level
Compulsory
Lectures
and
tutorials
6
L3
Mme Rouba CHANTIRI- Continuous Assessment: 50%
CHAUDEMANCHE
(intermediate test: 40, participation:
Mme Virginie SRECKI 10%), Final Examination: 50%
Language:
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
Texts Used:
- A. Melville. International Financial Reporting. Pearson Education, 2009.
- J. Kothari & E. Barone. Advanced Financial Accounting. Pearson / FT Prentice Hall, 2011.
- Chantiri-Chaudemanche R., Colasse B. (2011), Introduction à la comptabilité –Questions et
applications corrigées, Economica, 3rd édition.
10 exchange students maximum
Current issues in Sociology
L3GAS03bis
Course Title
Semester
Subject
Hours
per week
Duration
weeks
DFR
Current issues in
Sociology
1st Semester
Sociology
3h
12
LSO
Professor(s)
Evaluation
Status
Nature
ECTS Credits
Level
6
L3
Sandrine Garcia
Murielle Bègue
Continuous assessment:
50%
Final exam: 50%
compulsory
Language: 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.
Course Description: 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.
Texts Used: 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, 2005
10 exchange students maximum
2
INTERNATIONAL OFFICE
updated 25/06/2013
Management Control
L3GBT13bis
Course Title
Semester
Subject
Management Control
2nd Semester
36h
Hours
per week
3h
Professor(s)
Evaluation
Status
Nature
Mr Nicolas
BERLAND
- Continuous
Assessment (50%): 20%
intermediate test, 30% Requirement
participation tutorials Final examination: 50%
Duration
weeks
12
ECTS
Credits
6
DFR
LSO
Level
L3
Language:
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.
Course Description:
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
Texts Used:
- N. BERLAND et Y. DE RONGE, Contrôle de gestion, perspectives stratégiques et managériales,
Pearson, 2010.
- 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
10 exchange students maximum
3
INTERNATIONAL OFFICE
updated 25/06/2013
Corporate Finance (English track)
Course material available online
Digital work environment: www.ent.dauphine.fr
L3GABT08bis
Course Title
Semester
Subject
Hours
per week
Duration
weeks
DFR
Corporate Finance
2nd Semester
Finance
4h30
12
LSO
Professor(s)
Evaluation
Status
Nature
ECTS Credits
Level
7,5
L3
Mme Kaouther
JOUABER
- Continuous Assessment
(50%): intermediate test
lectures
40%,
Requirement
tutorials
participation 10%
- Final examination: 50%
Language:
English (« English track »). The course is also available in French.
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.
Course Description:
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.
Texts Used:
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
INTERNATIONAL OFFICE
updated 25/06/2013
Introduction to marketing
L3GBT06bis
Course Title
Semester
Subject
Hours
per
week
Duration
weeks
DFR
Introduction to
Marketing
2nd Semester
Marketing
3h
12
LSO
Professor(s)
Evaluation
Status
Nature
ECTS
Credits
Level
Eva Delacroix
Evelyn Odonkor
Continuous Assessment
(project + marketing simulation
Markstrat),
Final exam
Requirement
6
L3
Language:
English
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.
Course Description:
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
10 exchange students maximum
5
INTERNATIONAL OFFICE
updated 25/06/2013