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

This biannual learning unit is not being organized in 2020-2021 !

Teacher(s)

De Rongé Yves;

Language

French

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 ' 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 '

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

Other information

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

Bibliography

: Pas de syllabus. DIAPORAMA obligatoire et disponible en ligne . OUVRAGE proposé : K. Cerrada, Y. De Rongé, M. De Wolf,, Comptabilité et analyse des états financiers, De Boeck Université, 3ème édition, 2019 non obligatoire. Pas de dossier de lectures.

Faculty or entity

CLSM

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

Title of the programme

Sigle

Credits

Prerequisites

Aims

Master [60] in Management (shift schedule)

GEHD2M1