Organizational Sciences - French and German double degree - Year 1

Ects : 1

Lecturer :

• ROMAIN GALGANI

Total hours : 9

Overview :

Week 1: Introduction and Representations of National Accounts Week 2: Transactions on products and equality between supply and use Week 3: The Supply and Use Table (SUT) Week 4: The Institutional sectors’ accounts: the sequence of accounts (PERRUC) Week 5: The Table of integrated economic accounts (TIEA) and the analysis of aggregates and ratios Week 6 and 7: Review of the material and presentation

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Recommended prerequisites :

• Jean-Paul Piriou, Jacques Bournay and Vincent Biausq La Comptabilité Nationale, 18e édition, La Découverte (2019)
• European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations and World Bank System of National Accounts, 2008 (2008 SNA), New-York (2009)

Require prerequisites :

The content of the «Economic and Social Sciences» specialization in the last year of Lycée or the content of the upgrading in Economics course in the first term.

Learning outcomes :

This course contributes to providing basic training in macroeconomic analysis. It is specifically aimed at understanding national accounting methods to identify the different dimensions of the economy.

Assessment :

50% continuous assessment, 50% final exam

Ects : 3

Lecturer :

• SOPHIE MERITET

Total hours : 18

Overview :

Principle of Microeconomics 1

This course provides students with a basic understanding of the principles of microeconomics. Microeconomics is the branch of economics that pertains to decisions made at the individual level, such as the choices individual consumers and firms make after evaluating resources, costs, and tradeoffs.

L1 program is centered on the analysis of consumer and producer theories in perfect competition. It provides an analysis of the way in which the market system functions as a mechanism for coordinating the independent choices of individual economic agents.

During the first part (semester 1) :

- Optimal choice: budgetary constraint, preferences, classification of goods…

- Demand: utility, corner solutions, interior solutions, elasticities, price effects , income and substitution effects

- Application 1 : Labour/ leisure choices

- Application: Intertemporal choices

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Learning outcomes :

By the end of this course, students should be able to understand consumer behavior.

Students should also have the skills needed to:

· Solve a consumer's utility maximization problem mathematically and graphically; analyze the impact of changes in price and income on a consumer's decision via shifting income and substitution effects.

· Understand the consumer's labor supply decision.

Assessment :

50% final exam and 50% continuous assessment

Bibliography-recommended reading

BIEN Franck et MERITET Sophie, Microéconomie : Comportements concurrentiels, Pearson. CHIANG Eric, Microeconomics : pirnciples for a chaging world ETNER François, Microéconomie, PUF PERLOFF J. Microeconomics. 5th ed. Addison Wesley, VARIAN Hal, Introduction à la Microéconomie, De Boeck

Ects : 2

Lecturer :

• VIRGINIE SRECKI

Total hours : 18

Overview :

Companies are obliged to inform their various stakeholders (current or potential shareholders, banks or bond holders, suppliers or customers, employees, the State or various public bodies, etc.) of their financial situation. To do so, they regularly (at least once a year) produce financial statements. Financial accounting is the process of producing these financial statements. It is an information system, gathering financial information in a structure designed to enhance and convey communication, so that individuals can assess risks, success, health and prospects of the company Anyone who can read these financial statements, who understands the meaning of the data they include, is able to understand and judge the financial reality of the company, to give an opinion on its financial situation, and becomes a decision maker The goals of the 'Financial Accounting' course are :

• Find out what information is needed to understand the company's financial situation
• Know the financial statements produced for this purpose, what they contain, how they are structured, where to find key figures => semester 1
• Be able to control the process of producing accounting information (bookkeeping) and, therefore, financial statements = semester 2

Coefficient : 0.75

Require prerequisites :

None

Learning outcomes :

From September to December, the first semester is dedicated to the discovery of financial statements. It is called 'Understanding financial statements'. The learning outcomes are : - Discover the company stakeholders and different steps to create and run a company. Learn the technical vocabulary - Describe the financial reality of the company that the financial statements aim to transcribe : notions of financing necessity, investments and operating activities (commercial, industrial, services) - Discover financial statements : balance sheet, income statement, statement of cash flows. What do they include and why ? How are they presented ? Where is located an information. -Measure the net income, profitability, liquidity of the company… judge the company's performance. - Understand major accounting rules and principles and their meaning (accrual basis system, double party system, matching principle…) - Explain articulation and complementarity of financial statements. Introduction to consolidated financial statements. - read and understand financial statements of a publicly traded company, as they appear in its annual report / registration document. Discover goodwill.  

Assessment :

Continuous assessment : 50 % (test 40% + participation grade 10%) Final exam : 50%

Bibliography-recommended reading

Any book of introduction to financial accounting

Ects : 2

Lecturer :

• ANDRE ROSSI

Total hours : 27

Overview :

Planning: - weeks 1 to 6: 1h30 of class + 1h30 of labs in a computer room - weeks 7 to 12: podcasts + 1h30 of labs in a computer room

Content: - basic concepts of algorithms in Python: variable, affectation, use of the print() and output() functions - Conditional instructions and Boolean expressions - Repetitive instructions (loops) - Modular programming: functions and libraries in Python - Sequential data structures in Python: strings and lists - Reading and writing to text files

Coefficient : 0.75

Learning outcomes :

This class is an introduction to algorithms and programming.

The students develop sound skills in Python programming language, which is now a reference language in many technical domains.

This class lets students design and code Python programs to extract and handle data.

Assessment :

Mid-term exam, final exam and quizzes

Ects : 2

Lecturer :

• VERONIQUE BOURREL

Total hours : 18

Overview :

Contenu : professionnels, culturels, d’actualité et de société

Forme : débats, jeux de rôles, quiz et activités ludiques

Méthodologie : prise de parole en public, travail sur l’expression orale

Thématiques au programme: Cultures & Travel, Competition & International Business, Sports

Coefficient : 0.5

Recommended prerequisites :

Une volonté de s’investir et un niveau d’anglais correct

Require prerequisites :

Une attitude professionnelle (ponctualité et sérieux)

Learning outcomes :

Savoir s’exprimer à l’oral

Améliorer ses compétences langagières et communicationnelles

Enrichir son vocabulaire

Développer sa créativité

Travailler en équipe

Assessment :

100% contrôle continu -3 notes : présentation de groupe + jeu de rôles + note d ’ oral -travail individuel hebdomadaire (grammaire, vocabulaire, compréhension et expression écrites)

Ects : 1

Lecturer :

• ROMAIN GALGANI

Total hours : 12

Coefficient : 0,5

Ects : 4

Lecturer :

• MURIELLE BEGUE

Total hours : 36

Overview :

The course Social sciences and methods - Sociology pursues a twofold purpose, theoretical and methodological. Indeed, it aims at providing students with an initiation to sociological thinking, with a historical and epistemological perspective, through the presentation of major authors who contributed to the foundation of sociology and through the reading of selected writings. In parallel with this theoretical formation, a methodological training is provided for student to acquire a methodology of academic work (reading and understanding reference texts, problematization, writing reading report and commentary, academic writing of comprehensive dissertation/essay). This course also constitutes a preparation to the 2d semester course Social sciences and methods – Political sciences. The course is structured into 4 parts:

1. General introduction: definition of sociology, reminders of the two revolutions of the 18th -19th centuries, presentation of sociologists in history
2. Alexis de Tocqueville and the process of equalisation of conditions
3. Karl Marx and class struggle
4. Max Weber and the rationalization process

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Learning outcomes :

Different fundamental notions are thus approached in the course: the social bond, democracy, individualism, solidarity, capitalism, modernity, the process of rationalization… Students are also expected to be durably able to fulfil academic expectations, in this discipline and others.

Assessment :

In addition to the work done during the semester in each group (a dissertation for 70% of the grade and other works that can be oral presentation, quiz, reading report … for 30% of the grade), the students are evaluated at the end of the semester by a 2-hours dissertation inviting them to produce a reasoned reflection around the concepts studied in class.

Bibliography-recommended reading

• Marx Karl & Engels Friedrich, The German Ideology [1846], Martino Fine Books, 2011.
• Marx Karl & Engels Friedrich, Manifesto of the Communist Party [1847], CreateSpace Independent Publishing Platform, 2017.
• Marx Kart, The Eighteenth Brumaire of Louis Bonaparte [1852], Mondial, 2005.
• Marx Karl, Capital. A Critique of Political Economy [1867], CreateSpace Independent Publishing Platform, 2014.
• Note that all works of Marx are available on https://www.marxists.org/
• Tocqueville, Alexis de [1835-1840], Democracy in America, University of Chicago Press, 2002.
• Tocqueville, Alexis de [1856], The Old Regime and the French Revolution, Anchor, 1955.
• Weber Max, Economy and Society [1921], University of California Press, 2013.
• Weber Max, The Protestant Ethic and the Spirit of Capitalism, Oxford University Press, 2011.

Ects : 4

Lecturer :

• DENIS PASQUIGNON

Total hours : 36

Overview :

The main purpose of this module is to give tools to students for other math modules ( statistics, optimization, linear algebra, financial math, microeconomics…). Week 1 : Study of functions Week 2,3 : Line equation Week 4,5,6 : Polynomial, logarithm, exponential function Week 7,8 : Power function Week 9,10,11,12 : Differentiability of function with one or two variables.

Coefficient : 0.5

Require prerequisites :

The senior year program in mathematics.

Learning outcomes :

On completion to this module, students will improve their skills to derivate real functions with one variable or two variables.

Assessment :

Grading Criteria : Midterm exam and Final Exam 50% each

Ects : 1

Lecturer :

• LARS PILZ

Total hours : 18

Overview :

Der Kurs stellt eine Einführung in die Wirtschaft und die Politik Deutschlands dar. Ein Schwerpunkt wird hierbei auf historische, institutionelle und kulturelle Unterschiede zwischen Deutschland und anderen Staaten Europas gelegt, wobei besonders Frankreich berücksichtigt wird. Der Kurs analysiert historische Pfadabhängigkeiten, die aus der bis heute existierenden sozialen Marktwirtschaft und der speziellen Form des deutschen Wohlfahrtsstaates entstehen. In einem zweiten Schritt will der Kurs die Auswirkungen der speziellen deutschen Situation und die Rolle Deutschlands für die europäische Integration beleuchten.

Coefficient : Validation

Require prerequisites :

Teilnehmende Studierende sollten Bewerberinnen und Bewerber im Doppelbachelorprogramm mit der Goethe-Universität in Frankfurt am Main sein.

Learning outcomes :

Der Kurs will das Verständnis für den im deutschen Kontext entstandenen Ansatz in der Wirtschaftspolitik fördern. Ebenso soll die spezifische kulturelle und politische Situation dargestellt werden, die eine Folge des föderalen Organisationsmodells in Deutschland darstellt, das im Gegensatz zu zentralisitisch organisierten Staatsorganisationen steht.

Bei erfolgreichem Abschluss des Kurses sind die Studierenden dazu befähigt:

• Unterschiedliche wirtschaftspolitische Ansätze in Europa darzustellen und zu diskutieren
• Die historischen und kulturellen Pfadabhängigkeiten zu verstehen, die zur Herausbildung der ökonomischen und politischen Struktur Deutschlands geführt haben

Die deutsche Position hinsichtlich der europäischen Integration zu diskutieren und deren Relevanz für die zukünftige Entwicklung der Union einzuschätzen

Assessment :

50% 20 Minuten individueller Vortrag 50% 2 Stunden schriftliche Prüfung (Fallbeispiele bzw. Fragen)

Bibliography-recommended reading

• Brunnermeier, Markus/James, Harold/Landau, Jean-Pierre: The Euro and the Battle of Ideas, Princeton, 2016
• Rovan, Joseph: Histoire de l ´ Allemagne, Paris, 1999

Ects : 0.5

Lecturer :

• CELINE LASNIER

Total hours : 6

Overview :

Le projet tutoré est un travail de groupe qui réunit 3 à 4 étudiants pendant toute l’année universitaire. Les projets tutorés sont des mises en situation professionnelle, en lien avec le double diplôme franco-allemand. Par exemple, les étudiants pourront être amenés à participer activement à la promotion et à la communication de la formation, à créer et renforcer les liens avec les alumni de cette filière. Le thème choisi au semestre 1 est continué au semestre 2.

Coefficient : Validation

Require prerequisites :

Pas de pré-requis

Learning outcomes :

Les compétences visées sont :

• Mettre en pratique la méthodologie de conduite de projets
• Développer l’autonomie et la capacité d’initiative de l’étudiant
• Développer l'aptitudes au travail en équipe dans un contexte multiculturel
• Acquérir des méthodes de travail professionnelles
• Gérer son temps (prioriser les tâches) et gérer un budget

Assessment :

A chaque séance, les groupes doivent présenter l ’ état d ’ avancement de leur mission et leur programme prévisionnel d ’ avancement pour les semaines à venir. A la fin du premier semestre, les étudiants présentent l ’ évolution de leur projet devant l ’ enseignant responsable. A la fin du deuxième semestre, des soutenances des projets sont organisées. Chaque groupe devra présenter son projet devant l ’ enseignant responsable et devant l'ensemble de la classe, en insistant sur les points suivants : objectifs, moyens mis à l ’ œuvre, résultats, difficultés rencontrées, regard critique sur le déroulement du projet, enseignements tirés. Des présentations power point sont souhaitables. Chaque présentation dure 10 minutes et est suivie de 10 minutes de discussion avec le jury. Le projet est évalué en deux temps :

• Tout au long de l ’ année : Production du groupe : qualité, respect des objectifs établis ou justification des écarts par rapport aux objectifs, démarche tout au long de l ’ année (respect des délais, points réguliers, etc.).
• Ponctuellement, à la fin de l ’ année : Soutenance orale : restitution du projet et capacité à prendre du recul.

Bibliography-recommended reading

• Bordallo I., Ginestet J.P. (1993) Pour une pédagogie du projet, Hachette Education, 192 p.
• Capra L., Arpin L. (2001) L'apprentissage par projets, Chenelière/McGraw-Hill, Montréal.
• Huber M. (2005) Apprendre en projets, Ed. Chroniques sociales, Lyon, 2ème éd.

Ects : 0.5

Lecturer :

• CAROLINE MAISONNEUVE

Total hours : 3

Overview :

This is not a traditional class, based on knowledge to acquire, quite content oriented etc. It is based on soft skills awareness and practice, group cohesion, and quite relation oriented.

The period represents a great change for students, who are no longer at secondary school, sometimes away from home for the first time, sometimes new in the Paris area, facing high level standards in their studies, ready to look for an internship for the first time maybe, about to relocate in Germany etc.

The idea is to improve the self awareness about whom we are, how different we are, and thereby, improve the group cohesion, the ability to work in a project and relate with others in a tolerant manner, with a positive mind-set, the ability to cope with pressure if any, to adapt one’s communication when needed etc.

The under lying approach is based on the positive psychology and on the MBTI (Myers Briggs Type Indicator) personality inventory.

Coefficient : Validation

Require prerequisites :

No prerequisites

Learning outcomes :

- Improve self-knowledge and awareness: strengths, values, frame of reference, basic preferences (MBTI) etc.

- Develop assertiveness (attitude toward conflict, communication skills)

- Develop group cohesion, tolerance and performance (active listening, creativity, cooperation)

Assessment :

No performance assessment, no grade.

Yet, this is a mandatory module that requires to be “ validated ” . The criteria for “ validation ” are the following: Attendance, punctuality and commitment during the class: global attitude, active listening, useful questions or feedback and teamwork.

Bibliography-recommended reading

• Emotional intelligence, Daniel Goleman
• Non violent communication, Marshall Rosenberg
• Gifts differing, Isabel Briggs Myers (to understand better the MBTI indicator, and the Carl Jung personality theory)

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 3

Lecturer :

• ISABELLE MITY

Total hours : 36

Overview :

Im ersten Semester zielt der Kurs darauf ab, einen klaren Überblick über die deutsche Wirtschaft zu geben : ihre Struktur, ihre Akteure (Global Players / Mittelstand), ihre Herausforderungen. Nachdem die Studenten genug Grundkenntnisse über das wirtschaftliche Umfeld erworben haben, bereiten sie sich auf die Praktikumssuche im deutschsprachigen Raum vor (Bewerbungsunterlagen, Vorstellungsgespräch). Gleichzeitig wird dafür gesorgt, dass die Grundkenntnisse in Grammatik vertieft und systematisch trainiert werden.

Coefficient : 1

Require prerequisites :

Besuch einer europäischen Klasse / AbiBac-Klasse im Gymnasium erwünscht. Sehr gute Grundkenntnisse in Grammatik und Wortschatz (B1+, B2) Gutes Leseverstehen und Hörverstehen (B1+/B2) Selbstständige Sprachanwendung (B1+/B2) Der Student/die Studentin kann über Erfahrungen und Ereignisse berichten, die Hauptinhalte komplexer Texte zu konkreten und abstrakten Themen verstehen. Er/Sie versteht im eigenen Spezialgebiet auch Fachdiskussionen, kann sich so spontan und fließend verständigen, dass ein normales Gespräch mit Muttersprachlern ohne größere Anstrengung auf beiden Seiten gut möglich ist. Er/Sie kann sich zu einem breiten Themenspektrum klar und detailliert ausdrücken, einen Standpunkt zu einer aktuellen Frage erläutern und die Vor- und Nachteile verschiedener Möglichkeiten angeben.

Learning outcomes :

• Perfekte Beherrschung der deutschen Grammatik
• Wirtschaftsdeutsch lernen
• Sicheres Auftreten trainieren und eine gute Kommunikationsstrategie erwerben

Assessment :

Ein Referat (1/3 der Endnote), 2 schriftliche Klassenarbeiten (2/3 der Endnote).

Bibliography-recommended reading

Grammatik, Wortschatz : Isabelle MITY, L ’ essentiel pour réussir en allemand, Ellipses, Optimum. Aktualität : www.welt.de, www.zeit.de

www.spiegel.de, www.dw.com

https://www.tatsachen-ueber-deutschland.de/de

Ects : 3

Lecturer :

• PASCALE RIBARDIERE

Total hours : 36

Coefficient : 1

Ects : 3

Lecturer :

• ISABELLE MITY

Total hours : 18

Coefficient : 1

Ects : 3

Lecturer :

• VICTOR LU HUYNH

Total hours : 36

Overview :

Based principally on the French, British and German cases, the teaching focuses on the institutional framework and the historical evolution of representative government. To this end, the long-term construction of the modern state and its effects on political competition are studied. The conditions for the emergence and consolidation of representative government from the French Revolution to the Third French Republic are then studied. It reviews the reference to the Athenian democratic heritage and its current relevance, the constitution of the "Nation" as a principle of sovereignty, the affirmation of election and representation as mechanisms for the devolution of political responsibilities, the social apprenticeship of universal suffrage, the evolution of the political and social environment surrounding elections, and finally the political professionalization within the institutional framework of the Third French Republic.

Coefficient : 1

Learning outcomes :

The teaching of political science aims to introduce students to the study of the political and institutional framework of contemporary societies. The aim is to provide students with the fundamental knowledge (historical and theoretical) and methods of analysis necessary for their understanding.

Mastery of the main concepts of political science: power, politics, sovereignty, legitimacy, state, democracy, representative government. Mastery of political science analytical methods: ability to grasp political and institutional issues historically, ability to differentiate the nature of the documents to be analysed (laws, speeches, reports, press articles, scientific articles, etc.), ability to curb spontaneous value judgements on political actors and facts. Understand the particularities of contemporary democracy based on its historical evolution and appreciate, in a reasoned and informed manner, the current situation, differences and changes.

Ects : 3

Lecturer :

• ROMAIN GALGANI

Total hours : 36

Overview :

Weeks 1 to 4 : Section A on Long-Term Growth Weeks 4 to 8: Section B on Financial System & Monetary Economics - Sessions 9 to 16 Weeks 8 to 12: Section C on Economic Fluctuations, Crises and Policies - Sessions 17 to 24

Coefficient : 1

Require prerequisites :

The content of the «Economic and Social Sciences» specialization in the last year of Lycée or the content of the upgrading in Economics course in the first term The content of the Macroeconomics: National Accounting course in the first term

Learning outcomes :

This course contributes to providing basic training in macroeconomic analysis. It is specifically aimed understandind the phenomena relating both to the growth of economies in a long-term perspective, the functioning of money and the financial system and the fluctuations in the economy in the short to medium term.

Assessment :

50% continuous assessment, 50% final exam

Bibliography-recommended reading

A custom textbook : Guillaume Daudin, Eric Leblanc and Lise Patureau (compilers) Macroeconomics, Major Issues. 2020 edition, Pearson (2020).

Ects : 2

Lecturer :

• SOPHIE MERITET

Total hours : 18

Overview :

Principle of Microeconomics 2

This course will provide students with a basic understanding of the principles of microeconomics. Microeconomics is the branch of economics that pertains to decisions made at the individual level, such as the choices individual consumers and firms make after evaluating resources, costs, and tradeoffs.

L1 program is centered on the analysis of consumer and producer theories in perfect competition. It provides an analysis of the way in which the market system functions as a mechanism for coordinating the independent choices of individual economic agents.

During the second part (semester 2) :

- Technology and Production function

- Costs of production

- Returns to scale

- Individual firm equilibrium : maximization of profit

- Market equilibriums short term and long term

- Pareto optimality (=efficiency) and general equilibrium

Coefficient : 0.75

Learning outcomes :

By the end of this course, students should be able to understand firm behavior.

Students should also have the skills needed to:

• Use supply and demand diagrams to analyze the impact of overall changes in supply and demand on price and quantity.
• Solve a firm's cost minimization problem mathematically and graphically.
• Analyze the behavior of firms in a perfectly competitive market in the short-run and the long-run.
• Calculate producer and consumer surplus.
• Compute and analyse a simplified general equilibrium
• Analyse a Pareto situation

Assessment :

50% final exam and 50% continuous assessment

Bibliography-recommended reading

BIEN Franck et MERITET Sophie, Microéconomie : Comportements concurrentiels, Pearson.

CHIANG Eric, Microeconomics : pirnciples for a chaging world

ETNER François, Microéconomie, PUF

PERLOFF J. Microeconomics. 5th ed. Addison Wesley,

VARIAN Hal, Introduction à la Microéconomie, De Boeck

Ects : 1

Lecturer :

• LARS PILZ

Total hours : 6

Overview :

Der Kurs stellt eine Einführung in die Wirtschaft und die Politik Deutschlands dar. Ein Schwerpunkt wird hierbei auf historische, institutionelle und kulturelle Unterschiede zwischen Deutschland und anderen Staaten Europas gelegt, wobei besonders Frankreich berücksichtigt wird. Der Kurs analysiert historische Pfadabhängigkeiten, die aus der bis heute existierenden sozialen Marktwirtschaft und der speziellen Form des deutschen Wohlfahrtsstaates entstehen. In einem zweiten Schritt will der Kurs die Auswirkungen der speziellen deutschen Situation und die Rolle Deutschlands für die europäische Integration beleuchten.

Coefficient : 0.5

Require prerequisites :

Teilnehmende Studierende sollten Bewerberinnen und Bewerber im Doppelbachelorprogramm mit der Goethe-Universität in Frankfurt am Main sein.

Learning outcomes :

Der Kurs will das Verständnis für den im deutschen Kontext entstandenen Ansatz in der Wirtschaftspolitik fördern. Ebenso soll die spezifische kulturelle und politische Situation dargestellt werden, die eine Folge des föderalen Organisationsmodells in Deutschland darstellt, das im Gegensatz zu zentralisitisch organisierten Staatsorganisationen steht.

Bei erfolgreichem Abschluss des Kurses sind die Studierenden dazu befähigt:

• Unterschiedliche wirtschaftspolitische Ansätze in Europa darzustellen und zu diskutieren
• Die historischen und kulturellen Pfadabhängigkeiten zu verstehen, die zur Herausbildung der ökonomischen und politischen Struktur Deutschlands geführt haben
• Die deutsche Position hinsichtlich der europäischen Integration zu diskutieren und deren Relevanz für die zukünftige Entwicklung der Union einzuschätzen

Assessment :

50% 20 Minuten individueller Vortrag 50% 2 Stunden schriftliche Prüfung (Fallbeispiele bzw. Fragen)

Bibliography-recommended reading

• Brunnermeier, Markus/James, Harold/Landau, Jean-Pierre: The Euro and the Battle of Ideas, Princeton, 2016
• Rovan, Joseph: Histoire de l ´ Allemagne, Paris, 1999

Ects : 2

Lecturer :

• VIRGINIE SRECKI

Total hours : 18

Overview :

Companies are obliged to inform their various stakeholders (current or potential shareholders, banks or bond holders, suppliers or customers, employees, the State or various public bodies, etc.) of their financial situation. To do so, they regularly (at least once a year) produce financial statements. Financial accounting is the process of producing these financial statements. It is an information system, gathering financial information in a structure designed to enhance and convey communication, so that individuals can assess risks, success, health and prospects of the company Anyone who can read these financial statements, who understands the meaning of the data they include, is able to understand and judge the financial reality of the company, to give an opinion on its financial situation, and becomes a decision maker The goals of the 'Financial Accounting' course are :

• Find out what information is needed to understand the company's financial situation
• Know the financial statements produced for this purpose, what they contain, how they are structured, where to find key figures => semester 1
• Be able to control the process of producing accounting information (bookkeeping) and, therefore, financial statements = semester 2

Coefficient : 0.75

Require prerequisites :

Basics of financial accounting (taught in semester 1).

Learning outcomes :

From January to May, the second semester is dedicated to understand how financial information is built. The learning outcomes are :

• Know the accounting process and different steps between the economic transaction to its impacts in financial statement. Discover debit and credit and French chart of accounts.
• Learn how to record entries in bookeeping : journal, ledger, trail balance and financial statements
• Understand the differences between perpetual inventory system and periodic inventory system. Learn the different valuation methods for inventory + impairment
• Be able to integrate VAT in the accounting process
• Measure tangible asset : recognition cost, depreciation, impairment, disposal
• Follow account receivable : recognise bad debts and allowance on bad debt or potential loss
• Know how to record cut-off entries and specificly accruals and prepayments
• Discover provisions

Assessment :

Continuous assessment : 50 % (test 40% + participation grade 10%) Final exam : 50%

Bibliography-recommended reading

Any book of introduction to financial accounting.

Ects : 4

Lecturer :

• MARIE-VIRGINIE SPELLER
• KATIA MULLER MEZIANI

Total hours : 36

Overview :

We present the basics of linear algebra and matrix computation. Week 1 : definition of linear combination Week 2 : Matrix computation Week 3,4 : Linear system Week 5,6 : Square Matrix Week 7 : Determinant Week 8 : Basis of R^n Week 9,10 : Rank of a matrix Week 11,12 : Diagonalisation  

Coefficient : 1

Require prerequisites :

The senior year program in mathematics.

Learning outcomes :

On completion to this module, students will be able make some computation with matrix useful in econometrics, statistics, machine learning …

Assessment :

• Midterm 1 : 25%
• Midterm 2 : 25%
• Final Exam : 50%

Ects : 2

Lecturer :

• VERONIQUE BOURREL

Total hours : 18

Overview :

Contenu : professionnels, culturels, d’actualité et de société

Forme : débats, jeux de rôles, quiz et activités ludiques

Méthodologie : prise de parole en public, travail sur l’expression orale

Thématiques au programme: Ethics, Inclusion & Exclusion, Thinking outside the box

Coefficient : 0.5

Recommended prerequisites :

Une volonté de s’investir et un niveau d’anglais correct

Require prerequisites :

Une attitude professionnelle (ponctualité et sérieux)

Learning outcomes :

Savoir s’exprimer à l’oral

Améliorer ses compétences langagières et communicationnelles

Enrichir son vocabulaire

Développer sa créativité

Travailler en équipe

Assessment :

100% contrôle continu -3 notes : présentation de groupe + jeu de rôles + note d ’ oral -travail individuel hebdomadaire (grammaire, vocabulaire, compréhension et expression écrites)

Ects : 0.5

Lecturer :

• CAROLINE MAISONNEUVE

Total hours : 1.5

Overview :

This is not a traditional class, based on knowledge to acquire, quite content oriented etc. It is based on soft skills awareness and practice, group cohesion, and quite relation oriented. The period represents a great change for students, who are no longer at secondary school, sometimes away from home for the first time, sometimes new in the Paris area, facing high level standards in their studies, ready to look for an internship for the first time maybe, about to relocate in Germany etc. The idea is to improve the self awareness about whom we are, how different we are, and thereby, improve the group cohesion, the ability to work in a project and relate with others in a tolerant manner, with a positive mind-set, the ability to cope with pressure if any, to adapt one’s communication when needed etc. The under lying approach is based on the positive psychology and on the MBTI (Myers Briggs Type Indicator) personality inventory.

Coefficient : Validation

Require prerequisites :

No pre requisites

Learning outcomes :

- Improve self-knowledge and awareness: strengths, values, frame of reference, basic preferences (MBTI) etc. - Develop assertiveness (attitude toward conflict, communication skills) - Develop group cohesion, tolerance and performance (active listening, creativity, cooperation)

Assessment :

No performance assessment, no grade.

Yet, this is a mandatory module that requires to be “ validated ” . The criteria for “ validation ” are the following: Attendance, punctuality and commitment during the class: global attitude, active listening, useful questions or feedback and teamwork.

Bibliography-recommended reading

• Emotional intelligence, Daniel Goleman
• Non violent communication, Marshall Rosenberg
• Gifts differing, Isabel Briggs Myers (to understand better the MBTI indicator, and the Carl Jung personality theory)

Ects : 1

Lecturer :

• CELINE LASNIER

Total hours : 6

Overview :

Le projet tutoré est un travail de groupe qui réunit 3 à 4 étudiants pendant toute l ’ année universitaire. Les projets tutorés sont des mises en situation professionnelle, en lien avec le double diplôme franco-allemand. Par exemple, les étudiants pourront être amenés à participer activement à la promotion et à la communication de la formation, à créer et renforcer les liens avec les alumni de cette filière. Le thème choisi au semestre 1 est continué au semestre 2.

Coefficient : 0.5

Require prerequisites :

Pas de pré-requis

Learning outcomes :

Les compétences visées sont :

• Mettre en pratique la méthodologie de conduite de projets
• Développer l’autonomie et la capacité d’initiative de l’étudiant
• Développer l'aptitudes au travail en équipe dans un contexte multiculturel
• Acquérir des méthodes de travail professionnelles
• Gérer son temps (prioriser les tâches) et gérer un budget

Assessment :

A chaque séance, les groupes doivent présenter l ’ état d ’ avancement de leur mission et leur programme prévisionnel d ’ avancement pour les semaines à venir. A la fin du premier semestre, les étudiants présentent l ’ évolution de leur projet devant l ’ enseignant responsable. A la fin du deuxième semestre, des soutenances des projets sont organisées. Chaque groupe devra présenter son projet devant l ’ enseignant responsable et devant l'ensemble de la classe, en insistant sur les points suivants : objectifs, moyens mis à l ’ œuvre, résultats, difficultés rencontrées, regard critique sur le déroulement du projet, enseignements tirés. Des présentations power point sont souhaitables. Chaque présentation dure 10 minutes et est suivie de 10 minutes de discussion avec le jury. Le projet est évalué en deux temps :

• Tout au long de l ’ année : Production du groupe : qualité, respect des objectifs établis ou justification des écarts par rapport aux objectifs, démarche tout au long de l ’ année (respect des délais, points réguliers, etc.).
• Ponctuellement, à la fin de l ’ année : Soutenance orale : restitution du projet et capacité à prendre du recul.

Bibliography-recommended reading

• Bordallo I., Ginestet J.P. (1993) Pour une pédagogie du projet, Hachette Education, 192 p.
• Capra L., Arpin L. (2001) L'apprentissage par projets, Chenelière/McGraw-Hill, Montréal.
• Huber M. (2005) Apprendre en projets, Ed. Chroniques sociales, Lyon, 2ème éd.

Ects : 2

Total hours : 18

Coefficient : 1

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 2

Total hours : 18

Coefficient : 0.5

Ects : 1

Total hours : 15

Coefficient : 0.5

Ects : 3

Lecturer :

• ISABELLE MITY

Total hours : 36

Overview :

Im zweiten Semester erweitern wir die Perspektive auf gesellschaftliche und politische Themen, die Anlass zu Diskussionen und Debatten geben. Dabei beziehen wir uns eng auf die Aktualität in den deutschsprachigen Ländern. Jeder Kurs beginnt mit einer Presseschau und einer Diskussion bezüglich der jüngsten Ereignisse (Politik, Wirtschaft, Gesellschaft, Sport…). Anhand unterschiedlicher Unterlagen (Presseartikel, Videos) zu bestimmten Themen wird versucht, den Sachverhalt zu verstehen und zu besprechen. Interkulturalität spielt hier eine große Rolle: es gilt, das deutsche oder französische Verhältnis zu einem Thema zu verstehen. Dabei berücksichtigen wir die Geschichte und die historischen Besonderheiten der jeweiligen Länder.

Coefficient : 1

Require prerequisites :

Besuch einer europäischen Klasse / AbiBac-Klasse im Gymnasium erwünscht. Sehr gute Grundkenntnisse in Grammatik und Wortschatz (B1+, B2) Gutes Leseverstehen und Hörverstehen (B1+/B2) Selbstständige Sprachanwendung (B1+/B2)

Learning outcomes :

• Beherrschung der deutschen Grammatik
• Die großen politischen, sozialen und kulturellen Herausforderungen im deutschsprachigen Raum verstehen
• Sicheres Auftreten trainieren und eine gute Kommunikationsstrategie erwerben

Assessment :

Ein Referat (1/3 der Endnote), 2 schriftliche Klassenarbeiten (2/3 der Endnote).

Bibliography-recommended reading

Grammatik, Wortschatz : Isabelle MITY, L ’ essentiel pour réussir en allemand, Ellipses, Optimum. Aktualität : www.welt.de, www.zeit.de

www.spiegel.de, www.dw.com

https://www.tatsachen-ueber-deutschland.de/de

Ects : 3

Lecturer :

• PASCALE RIBARDIERE

Total hours : 36

Coefficient : 1