Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
6 credits
15.0 h + 15.0 h
Q2
Teacher(s)
Nsabimana André;
Language
French
Prerequisites
/
Main themes
1. Introduction
5. Ratios
- Objective of the course
- Definition of a company
- Role of and approach to financial analysis
- Basic documents
- Period under review
- Methods of analysis
- 2.1. Csoc
- 2.2. Act of 17 July 1975 ' RD of 8 October 1976 ==> RD of Csoc 30.01.2001
- 3.1. From the documentary evidence to the annual accounts
- 3.2. Content of the annual accounts
- 3.3.Presentation of 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
- 6.1. Calculating variations
- 6.2. Balancing changes in value
Aims
At the end of this learning unit, the student is able to : | |
| 1 |
On completion of this course, students will be able:
|
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”.
Teaching methods
Lectures and group work
Evaluation methods
Written examination
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
Traité d'analyse financière ' H. OOGHE, Ch. Van Wymeersch ' Presses Universitaires de Namur
Faculty or entity
CLSM
