This course aims to introduce the student to financial accounting, the investment process and financial markets. The course is divided to two parts. The first part covers the basics of financial accounting. It provides the student with a working knowledge of the accounting process and its usage in assessing the financial performance of organizations. The second part is on select economic feasibility and financial analysis applications. This part covers the basic assessment and comparison of projects based on their cash flow streams, taking into account the financing structure of the firm. Then, financial decision-making applications related to capital budgeting, bond portfolio structuring, dynamic investment management and firm valuation are presented.

Temps présentiel : 30 heures

Charge de travail étudiant : 15 heures

Méthode(s) d'évaluation : Etude de cas, Examen final, Examen partiel, QCM

Référence :
Maritime Economics – Martin Stopford 1. Antle, R. and S. J. Gartska (2004). Financial Accounting, Thomson. 2. Antle, R. and S. J. Gartska (2004). Financial Accounting: Questions, Exercises, Problems and Cases, Masters Edition, Thomson. 3. Luenberger, D. G. (2014). Investment Science, 2nd Edition, Oxford University Press.