Jean-Pierre Chardonnens: Catalogue data in Autumn Semester 2018 |
| Name | Prof. Dr. Jean-Pierre Chardonnens (Professor Université de Neuchâtel) |
| Address | Huobrain 11 6333 Hünenberg See SWITZERLAND |
| cjean@retired.ethz.ch | |
| URL | http://www.chardonnens.net |
| Department | Management, Technology, and Economics |
| Relationship | Lecturer |
| Number | Title | ECTS | Hours | Lecturers | |
|---|---|---|---|---|---|
| 101-0031-02L | Business Administration  Remark: Students BSc Civil Engineering (StR2014) are not allowed to assign to 101-0031-02, but have to assign 101-0031-04 in spring semester (2. Sem). | 2 credits | 2V | J.‑P. Chardonnens | |
| Abstract | Introduction to business administration Principles of accounting and financial management Financial planning and capital budgeting of projects Costing systems by corporations | ||||
| Learning objective | Prepare and analyze the financial statements of organizations Establish budget and determine profitability of investment Understand the major costing systems Perform some product calculations | ||||
| Content | Overview 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 | ||||
| 363-0711-00L | Accounting for Managers | 3 credits | 2V | J.‑P. Chardonnens | |
| Abstract | Overview 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 | ||||
| Learning objective | Understand 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 | ||||
| Content | Financial 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 Exercises | ||||
| Prerequisites / Notice | This course is a prerequisite for the course Financial Management. | ||||