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Course Description
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Accounting 120: Financial Accounting 2
American Business School Paris
Paris, France

Subject Area(s) Level(s) Instruction in Credits Contact Hours Prerequisites
Accounting 100 English 3 45 Accounting 110 (Financial Accounting 1) or equivalent

This is the second part of a course designed to give the business student a solid foundation in accounting theory and practice.


The course is developed through lectures, oral case analysis presentations, the presentation of exercises by students in class, and tests and examinations. Students are responsible for preparing the reading material and accompanying exercises in advance of the class session, in order to participate in class discussion.

In class are covered :
- Review of the work covered in the first course (Accounting 110: Financial Accounting 1).
- Liabilities and interest
- Valuing and accounting for bonds and leases
- Statement of cash flows
- Stockholders' equity
- Intercorporate investments and consolidations
- Financial statement analysis

Introduction to Financial Accounting, Horngren, Prentice Hall, 9th Ed, 2006

The final grade will be made up of class tests, class participation, and the final examination.

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