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| GEST0198-1 | Financial Statement Analysis
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jacques Berwart |
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| Language : | French language |
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| Course contents : | Study of financial statements, column by column (balance sheet, profit & loss account appended) : impact of rating rules.
Analysis techniques
-Fundamentals
-Horizontal analysis
-Vertical analysis
-Ratio method
-Statement of source & application of founds
Predictive statements : financial statements, profit & loss (simulation) |
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| Course objective : | Future executives will be enabled :
- to set up the financial diagnosis from the past data, both for companies and groups
- to forecast the financial image of the company (simulation) |
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| Prerequisites : | FIN 505 Accounting & Finance |
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| Organization : | Short theoretical presentation of the general principles. Practical application through case study in groups that gives each of the participants a chance to get a better insight of some aspects, according to the role they were assigned with. The selection of cases allows students to get general idea of the various branches of industry. Course taught on Power Point and available on CD-Rom |
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| Written notes : | - MOZARS R. et MORIN J.-P., "Comptes consolidés", Ed. J. Delinas, Paris.
- OOGHE H. et VAN WYMERSCH, "Traité d'analyse financière", Ed. P.U. Namur.
- OOGHE H. et VAN WYMERSCH, "Traité d'analyse financière", Ed. P.U. Namur, 1996 (6° édition).
- I.R.E., "Interpréter les comptes annuels : analyse par la méthode des ratios", Ed. Olivier, 1994. |
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| Assessment : | 1st session assessment : oral examination (case study)
2nd session assessment : oral examination (case study)
prolonged 2nd session assessment : oral examination (case study) |
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| Contacts : | Professor: Jacques Berwart - e-mail: jberwart@ulg.ac.be |
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