Accounting and financial statement analysis
[LSMG2050]
[30h] 5 credits
This two-yearly course is taught in 2011-2012, 2013-2014,...
Teacher(s): Yves De Rongé
Language: French
Level: Second
Aims
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
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, ...)
Support : Slides provided through icampus
References : Provided during the class