The American University of Paris Featured Masters Courses
The American University of Paris Featured Masters Courses
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Course content

This course introduces concepts and mechanics of financial accounting. It covers preparation, interpretation, and analysis of corporate financial reports. It will help you to identify how corporate value is created, and assess the value of a company or the contribution of managers. It also helps you learn how to take advantage of financial reporting to manage your organization effectively. By the time you complete this course, you must feel much more comfortable with dealing with financial reports. This course is not intended to train you as a professional accountant or help you to pass a professional examination. Instead, it tries to lay a foundation for being a leader
as a corporate executive, an entrepreneur, and a public officer. Given the quantity of core content, the course schedule will be very tight. It is important to focus on understanding the underlying implication of accounting rules and practice. Memorizing formulae and details might improve your test score but that won’t help you to go to a higher level of learning. The course is based on U.S. GAAP (generally accepted accounting principles). It will 2 discuss about merits, limitations of GAAP or an alternative to them. IFRS (international financial reporting system) will be also partially addressed in a few topics where there is rather clear contrast. Again, what’s important is not a particular accounting rule, but a reasoning and an implication behind it.

Teaching Methodology

The course will use problem solving and case discussion in workshop style as a main pedagogical method. It relies heavily on students’ pre-study of teaching materials. Students are expected to perform all reading assignments and exercises prior to attending a class. In each class, a short lecture, student presentations and discussion, and problem solving activities will follow. Also a quiz will be given frequently to motivate students’ preparation.




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Recipient: International University of Japan

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