4.00 credits
30.0 h + 5.0 h
Q2
Teacher(s)
Nsabimana André;
Language
English
> French-friendly
> French-friendly
Content
Introduction to Accounting
Introduction to performance evaluation
- Definition
- Principle of the double entry
- The balance sheet: definition of the main accounts
- Income statement
- Inventory operations
- Fundamental themes of financial analysis
- Restructuring the balance sheet and income statement
- Economic and financial mass method
- Ratios method
- Cash flow analysis
- Main cost concepts
- Partial costing methods and decision support
- Full costing methods
- Discounted cash flows
- Net Present Value
- Internal rate of return
- The payback period
Introduction to performance evaluation
- Assessing financial performance
- Overall performance anaysis: economic, social and environmental measures ("triple bottom line")
Teaching methods
The teaching method includes lectures, readings and case studies.
Evaluation methods
The evaluation of the course consists of a written final exam (60%) and a group work (40%). In the case of a second registration, only the unsuccessful part will be represented.
Online resources
The course powerpoints and other documents are available on the Moodle course platform.
Bibliography
Peter Walton and Walter Aerts, Global Financial Accounting and Reporting. Thomson Learning. 2006.
Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi, Corporate Finance, Theory and Practice. Wiley, 2018
Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi, Corporate Finance, Theory and Practice. Wiley, 2018
Teaching materials
- Le support du cours se compose des powerpoints, des documents distribués au cours et autres documents déposés sur la plateforme Moodle du cours
Faculty or entity
EPL
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Chemical and Materials Engineering
Master [120] in Civil Engineering
Master [120] in Biomedical Engineering
Master [120] in Mechanical Engineering
Master [120] in Electrical Engineering
Master [120] in Chemistry
Master [120] in Physical Engineering
Master [120] in Computer Science and Engineering
Master [120] in Computer Science
Master [120] in Electro-mechanical Engineering
Master [120] in Mathematical Engineering
Minor in Mangement (basic knowledge)
Master [120] in Data Science Engineering
Master [120] in Data Science: Information Technology