UCL - Comptabilié et analyse des états financiers

[LSMG2000]

[30h] 5 credits

This course is taught in the 1st semester.

Teacher(s): Karine Cerrada Cristia

Language: French

Level: Second

Aims
Content and teaching methods
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Aims

At the end of the class, students should be able to
o Understand essential accounting principles,
o Analyze the relationship between balance sheets and other financial reporting tools,
o Investigate the impact of business law on financial statements,
o Analyze the financial accounting information prepared for external bodies: investors, creditors, suppliers...etc.

Content and teaching methods

Basic business laws underlying accounting,
Accounting tools, reporting measures, ledgers, cost reports,
Financial statement analysis:
Ratios; cash flow analysis, financial performance measurement tools
Investigate the influence of business laws on financial reports

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Evaluation : Class participation and oral examination, in French or English

Support : Slides provided through icampus

References : Provided during the class