Accounting and Financial Statement Analysis
[LSMG2000]
[30h] 5 credits
Teacher(s): Karine Cerrada Cristia
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, suppliers...etc.
Main themes
a) Faire ressortir les liens entre la lecture des bilans et comptes de résultats et de la procédure
comptable sous-jascente.
b) Faire apprécier les rapprochements et les distances entre les données comptables et financières des comptes annuels et les considérations économiques, compte tenu des prescriptions légales (qui relèvent du droit comptable, du droit des sociétés et du droit fiscal).
c) Faire comprendre la relativité des méthodes couramm
Content and teaching methods
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