mgehc2145  2020-2021  Charleroi

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).
6 credits
15.0 h + 15.0 h
Q2
Teacher(s)
Nsabimana André;
Language
French
Main themes
1. Introduction
  • Objective of the course
  • Definition of a company
  • Role of and approach to financial analysis  
  • Basic documents
  • Period under review
  • Methods of analysis
2. Regulatory provisions concerning unconsolidated annual accounts
  • 2.1. Csoc
  • 2.2. Act of 17 July 1975 ' RD of 8 October 1976 ==> RD of Csoc 30.01.2001
3. Annual accounts
  • 3.1. From the documentary evidence to the annual accounts
  • 3.2. Content of the annual accounts
  • 3.3.Presentation of annual accounts
4.Reformatting the 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. Cash flow table
  • 6.1. Calculating variations
  • 6.2. Balancing changes in value
6.3. Towards the cash flow statement
Aims

At the end of this learning unit, the student is able to :

1 On completion of this course, students will be able:
  • to use the detailed analysis of the annual accounts of an unlisted company to prepare reports to be drawn up by the company's management body.  
  • to carry out a pertinent diagnosis based on this study in the context of specific economic situations (too rapid growth of the business, restructuring)
 
Teaching methods

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

  • The lectures will be in person and/or remotely depending on the evolution of health conditions.
  • Teaching will be based on lectures supported by readings and case studies.
Evaluation methods

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

Students will be evaluated in person or remotely depending on the evolution of sanitary conditions on the base:
  • a written or oral exam
  • group and/or individual work 
Online resources
Course material and information on the moodle site of the course and documents
distributed during the class.
Bibliography
  • K. Cerrada, Y. De Rongé, M. De Wolf, Comptabilité et analyse des états financiers, Principes, applications et exercices, De Boeck, 2019, 3ème édition
  • H. OOGHE, H. Vander Bauwhede, Ch. Van Wymeersch. Traité d'analyse financière, Anthemis, 2018.
Teaching materials
  • Support de cours et informations sur le site moodle du cours et documents distribués pendant les cours
Faculty or entity
CLSM


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

Title of the programme
Sigle
Credits
Prerequisites
Aims
Executive certificate in Accounting (Level 1)
EXCO9CE
5