Accounting and Financial Statement Analysis

llsmg2000  2020-2021  Louvain-la-Neuve

Accounting and Financial Statement Analysis
Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
5 credits
30.0 h + 10.0 h
Q1
Teacher(s)
Cerrada Cristia Karine; Danaux Géraldine (compensates 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:
  • 1. Corporate citizenship 1.1. 'Look critically ' 2. Combine knowledge 2.1. Master a core knowledge.. 2.3. Articulate the acquired knowledge from different areas of management 2.5. Articulate and apply the acquired knowledge ' 3. A scientific and pragmatic approach 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 ' 3.5.Produce implementable solutions' 4. Entrepreneurship and ability to evolve 4.1.Reflect on and evolve content, process and aims of professional practices. 5. Work in intedisciplinary environment 9. Enlargment of its own competencies 9.2. Quick and autonomous study'
 
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
Evaluation methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Written exam
Online resources
https://moodleucl.uclouvain.be/course/view.php?id=10037
Bibliography
  • Pas de syllabus.  DIAPORAMA non obligatoire et disponible en ligne (moodle du cours) .
 OUVRAGE proposé : K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers, 3 eme ed, de Boeck, Bruxelles, 2019. non obligatoire.
Teaching materials
  • K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers, 3 eme ed, de Boeck, Bruxelles, 2019. non obligatoire.  DIAPORAMA non obligatoire et disponible en ligne (moodle du cours) .
Faculty or entity
CLSM
Force majeure
Evaluation methods
Oral exam


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [60] in Management
GEST2M1
5