Accounting and financial statement analysis

Teacher(s)

De Rongé Yves ;

Language

Français

Aims

Having regard to the LO of the programme X, this activity contributes to the development and acquisition of the following LO:

• 1. Corporate citizenship 1.1. 'Look critically ' 1.2.Decide and act by incorporating ethical and humanistic values ,' 1.3. Decide and act responsibly ' 2. Combine knowledge 2.1. Master a core knowledge.. 3.1. Conduct an analytical reasoning ' 3.2. Collect, select and analyze information , ' 3.3.Consider problems using a pragmatic approach , ' 3.4. Perceptively synthesize 'diagnosis ' 6. Teamwork 6.1. Work in a team and integrate...  8. Listening and Communication 8.2. Express a clear and structured message' 9. Enlargment of its own competencies 9.1. Personal development '

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.

Content

Content 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

Bibliography

: No TEXTBOOK. SLIDES compulsory and available on line . BOOK : K. Cerrada, Y. De Rongé, M. De Wolf, M. Gatz, Comptabilité et analyse des états financiers, De Boeck Université, 3ème édition, 2011 not compulsory. No reading file.

Other information

Evaluation : Class participation and oral examination, in French or English References : Provided during the class

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