Duration
45h Th
Number of credits
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Regulatory dispositions related to annual accounts (financial evaluation of a company's accounts). Restructuration of financial statement and earnings position. Analysis of financial equilibrium of a company (annual net cash flow, need for annual net cash flow, net cash position). Analysis of annual condition by the ratios method (liquidity, solvency, profitability and risk, value added). Interpretation and evaluation of financial ratios. Dynamic analysis: Statement of Cash Flows. Models of evaluation of a company. Economic Value Added. Sectorial analysis. Preliminary financial reports.
Learning outcomes of the learning unit
Course lectured in French
Prerequisite knowledge and skills
Course lectured in French
Planned learning activities and teaching methods
Mode of delivery (face-to-face ; distance-learning)
Course lectured in French
Recommended or required readings
Course lectured in French
Assessment methods and criteria
Course lectured in French
Work placement(s)
Organizational remarks
Contacts
Course lectured in French
Items online
Syllabus et transparents vus au cours
Le syllabus et les transparents vus au cours sont disponible sur lol@.