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TCMS6AA

Business Cost Accounting

 

Duration : 30 hours

ECTS Credits : 3 

Semester : S6

Person(s) in charge :

Ingrid Leroyer, Associate professor, ingrid.leroyer@mines-nancy.univ-lorraine.fr 

 

Keywords : Economic flows, Balance Sheet, Income Statement, Information System

 

Prerequisites :  

Introductory course that only requires thorough reading and understanding of the support material.

 

 

Objective :

Business Accounting supplies the raw material for further financial diagnosis. Engineers evolve in a world partly driven by economic and financial considerations. The aim of this course is to give the basic knowledge and vocabulary inthis field.

Programm and Contents :

  • Accounting : economic information system
  • The company : its activities, physical and value flows
  • General accounting principles, registration procedures
  • Generally Accepted Accounting Principles (GAAP)
  • Current trade and inventory operations
  • Different methods of assessing costs : variable costs and break-even, full cost method...

Abilities: 

Levels

Description and operational verbs

Know 

 

Understand

 

Apply 

 

Analyse

 

Summarise

 

Assess

 

Evaluation :

  •  Written test
  •  Continuous Control
  •  Oral report
  •  Project
  •  Written report