Accounting and Financial Diagnosis

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

• 1.1. Demonstrate the ability to reason independently and adopt a considered and critical approach to knowledge (academic and common sense).
• 2.4. Apply knowledge gained from different subjects to solve a simple but concrete management problem.
• 3.1. Understand and selectively use scientific texts and works in French and English.
• 3.2. Apply clear and structured analytical reasoning, conceptual frameworks and science-based models to describe and analyse a simple but concrete problem and offer a solution.
• 3.3. With the help of dedicated software tools, collate, select and analyse relevant information using basic statistical and data analysis methods.
• 3.4. Analyse and interpret results or proposals, and provide a well-argued critique, for a simple but concrete management problem.
• 3.5. Demonstrate rigour and discernment (validity and relevance) in the collation of information sources, and precision in their referencing.
• 9. Develop: Demonstrate self-awareness and autonomy, the ability to adapt quickly to new situations and progress in your learning journey.

• explain and apply the fundamental mechanisms of accounting recording;
• record current transactions by making the appropriate accounting entries;
• apply the evaluation rules;
• draw up the annual accounts on the basis of the recorded transactions;
• carry out a financial diagnosis of the structure and management of a company.

• develop critical thinking;
• adopt a professional attitude (work independently and responsibly).