Jean-Pierre Chardonnens: Catalogue data in Autumn Semester 2019

Name Prof. Dr. Jean-Pierre Chardonnens
(Professor Université de Neuchâtel)
Huobrain 11
6333 Hünenberg See
DepartmentManagement, Technology, and Economics

101-0031-02LBusiness Administration Information 2 credits2VJ.‑P. Chardonnens
AbstractIntroduction to business administration
Principles of accounting and financial management
Financial planning and capital budgeting of projects
Costing systems by corporations
ObjectivePrepare and analyze the financial statements of organizations
Establish budget and determine profitability of investment
Understand the major costing systems
Perform some product calculations
ContentOverview in business administration

Financial Accounting
- Balance sheet, income statement
- Accounts, double-entry bookkeeping
- Year-end closing and financial statements

Financial Management
- Financial statement analysis
- Financial planning
- Investment decisions

Management Accounting
- Full costing and marginal costing
- Product costing
- Management decisions
363-0711-00LAccounting for Managers3 credits2VJ.‑P. Chardonnens
AbstractOverview of financial and managerial accounting
Accounting for current and fixed assets
Liabilities and owner’s equity
Recording change in balance sheet
Measuring financial performance
Managing financial reporting
Full and variable costing system
Using accounting information for decision making purposes
ObjectiveUnderstand the different procedures involved in the accounting system
Record change in financial position
Measure business income
Prepare final accounts
Understand the principles of cost accounting
Calculate the different product costs
Make decisions about the acceptance or rejection of a particular product
ContentFinancial Accounting: Balance sheet, income statement, double-entry accounting, journal and ledger, accounting for merchandising activities, value-added tax, adjustments before final accounts, provisions, depreciation, valuation,

Managerial Accounting: Full costing, variable costing, cost-volume profit, break-even analysis, activity-based costing

Prerequisites / NoticeThis course is a prerequisite for the course Financial Management.