杏吧论坛

Professor Ane Tamayo, MAR 3.36

This course is available on the CEMS Exchange, Diploma in Accounting and Finance, Global MSc in Management, Global MSc in Management (CEMS MIM), Global MSc in Management (MBA Exchange), MBA Exchange, MPA Dual Degree (杏吧论坛 and Columbia), MPA Dual Degree (杏吧论坛 and Hertie), MPA Dual Degree (杏吧论坛 and NUS), MPA Dual Degree (杏吧论坛 and Sciences Po), MPA Dual Degree (杏吧论坛 and Tokyo), MSc in Accounting, Organisations and Institutions, MSc in Management and Strategy and Master of Public Administration. This course is available with permission as an outside option to students on other programmes where regulations permit.

The course is aimed at MSc students who have not previously studied accounting subjects to a significant extent.

Students on the MSc Accounting and Finance programme are not permitted to enrol on this course. 

This course cannot be taken in conjunction with AC416 Topics in Financial Reporting.

This course has a limited number of places (it is controlled access) and is capped at 130 students. In previous years we have been able to provide places for all students that apply but that may not continue to be the case.

This course provides students with an introduction to financial accounting, and highlights aspects of reporting that are important to users of financial information. The course covers the preparation of the main financial statements and discusses accounting issues related to intangible assets, equity, debt, and intercorporate investments, among others. Students are also introduced to the basics of financial statement analysis and to research on the use of accounting information in financial markets.

30 hours of seminars in the AT, with an optional review session/surgery in week 11 of the AT.

Teaching is delivered in two one and a half hour sessions each week. Sessions contain a variety of technical content, practical exercises, and case analyses.

Students are expected to complete weekly formative assessments.

A detailed reading list will be made available at the start of the course. Some iIlustrative texts:

Harrison, Horngren, Thomas, Tietz and Suwardy, Financial Accounting (IFRS), 11th ed., Pearson Higher Education/Prentice Hall.

Weetman, Financial Accounting: an Introduction, 8th ed., Pearson Higher Education.

Stickney, Weil, Schipper and Francis, Financial Accounting: An Introduction to Concepts, Methods and Uses, 14th ed., Cengage, South-Western.

Exam (80%, duration: 2 hours, reading time: 15 minutes) in the January exam period.
Problem sets (20%) in the AT.