6.00 credits
45.0 h + 20.0 h
Q1
Teacher(s)
Provost Anne-Catherine;
Language
French
Main themes
Two main themes are addressed. On the one hand, the study of the fundamental mechanisms of general accounting and the keeping of a company's accounts, from the opening to the closing of an accounting year.
Based on its annual accounts, the financial diagnosis is then approached through the analysis of the structure and management.
Based on its annual accounts, the financial diagnosis is then approached through the analysis of the structure and management.
Learning outcomes
At the end of this learning unit, the student is able to : | |
1 | Given the « competencies referential » linked to the LSM Bachelor in Management and Business Engineering, this course mainly develops the following competencies:
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Bibliography
- Descendre N. et Gomez A. La comptabilité financière à portée de tous, Wolters Kluwer, 2019.
- Ooghe H. et Van Wymeersch Ch., Traité d’analyse financière, Intersentia-Anthemis, 2022.
Teaching materials
- Guerra F., Comptabilité managériale. Le système d’information comptable, 1. Mise en place, de Boeck, Comptabilité, Contrôle & Finance, 2012.
- Guerra F., Comptabilité managériale. Le système d’information comptable, 2. Fonctionnement des comptes, de Boeck, Comptabilité, Contrôle & Finance, 2003.
- Guerra F., Comptabilité managériale, l’utilisation du système d’information comptable, 4. Diagnostic
Faculty or entity
CLSM