Analyse et critique des comptes annuels

mgehc2145  2021-2022  Charleroi

Analyse et critique des comptes annuels
6.00 credits
15.0 h + 15.0 h
Q2
Teacher(s)
Nsabimana André;
Language
French
Prerequisites
/
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
Learning outcomes

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
  • 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
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
Learning outcomes
Executive certificate in Accounting (Level 1)
EXCO9CE
5