5 credits
30.0 h + 10.0 h
Q1
Teacher(s)
Cerrada Cristia Karine;
Language
French
Main themes
This class pursues three objectives
a) Highlight the links between reading balance sheets and income statements and the accounting.
b) To appreciate the reconciliations and the distances between the accounting and financial data of the annual accounts and economics , given the legal requirements ( reporting to the accounting law, company law and tax law ) .
c) To understand the relativity of commonly applied methods to study the Financial Statements and establish a business diagnostic
Aims
At the end of this learning unit, the student is able to : | |
| 1 | Having regard to the LO of the programme X, this activity contributes to the development and acquisition of the following LO:
|
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
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
Evaluation : written examination, in French or English
References : Provided during the class
Bibliography
: Pas de syllabus. . DIAPORAMA non obligatoire et disponible en ligne . OUVRAGE proposé : K. Cerrada, Y.De Rongé, M. De Wolf et M.Gatz, comptabilité et analyse des états financiers, 3 eme ed, de Boeck, Bruxelles, 2014. non obligatoire. Les supports disponibles en ligne sont sur ICAMPUS.
Faculty or entity
CLSM
