Analyse et critique des comptes annuels approfondis [ MGEHC1309 ]
5.0 crédits ECTS
30.0 h
Teacher(s) |
Nsabimana André ;
|
Language |
French
|
Place of the course |
Charleroi
|
Prerequisites |
/
|
Main themes |
1. Introduction
-
Objective of the course
-
Definition of a company
-
Role of and approach to financial analysis
-
Basic documents
-
Period under review
-
Methods of analysis
2. Regulatory provisions concerning unconsolidated annual accounts
-
2.1. Csoc
-
2.2. Act of 17 July 1975 ' RD of 8 October 1976 ==> RD of Csoc 30.01.2001
3. Annual accounts
-
3.1. From the documentary evidence to the annual accounts
-
3.2. Content of the annual accounts
-
3.3.Presentation of annual accounts
4.Reformatting the annual accounts
5. Ratios
-
5.1. Analysis of resources and employment
-
5.2. Management analysis
-
5.3. Analysis of profit and loss account
-
5.4. Analysis of the relationship between the balance sheet and the profit and loss account
-
5.5. Miscellaneous
6. Cash flow table
-
6.1. Calculating variations
-
6.2. Balancing changes in value
6.3. Towards the cash flow statement
|
Aims |
On completion of this course, students will be able:
-
to use the detailed analysis of the annual accounts of an unlisted company to prepare reports to be drawn up by the company's management body.
-
to carry out a pertinent diagnosis based on this study in the context of specific economic situations (too rapid growth of the business, restructuring)
|
Evaluation methods |
Written examination
|
Teaching methods |
Lectures and group work
|
Bibliography |
Etats financiers, analyse et interprétation ' P. Lurkin, N. Descendre, D. Lievens ' Editions De Boeck'
Traité d'analyse financière ' H. OOGHE, Ch. Van Wymeersch ' Presses Universitaires de Namur
|
Cycle et année d'étude |
> Preparatory year for Master in Management FisCom (shift schedule)
|
Faculty or entity in charge |
> BLSM
|
<<< Page précédente
|