Learning outcomes

The main objective of the course is to make students aware of the general structure of corporate financial statements. In addition, a detailed discussion of the analysis that can be made of the financial information of the company will be proposed in order, in particular, to understand the bases of the calculation of profitability through the fine analysis of the costs with which the company is confronted.

Goals

Understand the structure of corporate financial reporting and the basics of profitability calculation.

Content

The course has three main parts:

1. Detailed structure of the balance sheet and profit and loss account as well as the mechanisms of accounting entries

2. Concept of cash-flow

3. Cost accounting

Teaching methods

The course is based on:

1. The materials made available to students on WebCampus (PowerPoint slides and short video lectures covering specific topics), which students are expected to work through independently and asynchronously.

2. Regular meetings with the professor (on site or remote)

3.Exercises, which develop in line with the material covered in the course.

Attending the exercices sessions is not compulsory (no sanction for students not attendig) even though participation is highly recommended.

Assessment method

Examinations will be held during evaluation periods. The examination is written, closed book and covers the whole subject. It will include:

- theoretical questions and exercices (no MCQ)

- exercises similar to those seen during the course (journal entries, cost price, T/F, etc.).

The retake exam is organised along the same lines.

Sources, references and any support material

Language of instruction

French