2019-2020 / FINA0072-1

Analysis of financial statements

Duration

30h Th

Number of credits

 Master in management (120 ECTS) (evening classes)5 crédits 

Lecturer

Pascal Depraetere

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

a synthetic reminder of accountancy principles and assessment rules 
reading yearly accounts: balance sheets, profit and loss accounts and appendices 
lecture on the various methods of financial analysis (ratios, vertical and horizontal analysis)
importance of solvability, cash flow and profitabibility 
lecture on the basic rules of healthy finanical management 
the range of the various financial sources 
drawing up the financial table
practical case studies 

Learning outcomes of the learning unit

The course first of all aims at developing an understanding of basic financial concepts relating to the structure and financial health of an enterprise.  Once the concepts have be mastered, the specialism aims at determining and assessing the various financial sources for healthy financial management. 

Prerequisite knowledge and skills

Advanced notions of general accountancy

Planned learning activities and teaching methods

Case studies analysed in class.

Mode of delivery (face-to-face ; distance-learning)

Class notes and course reader. Case studies.

Recommended or required readings

Accountancy course.

Assessment methods and criteria

Case analysis. Written group project (50% of the final score) and oral defense of the written work  (50% of the final score).

Work placement(s)

None

Organizational remarks

None

Contacts

pascal.depraetere@be.pwc.com
Pascal Depraetere
Rue Visé-Voie 81 ABC
4000 Liège

Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session

Teaching methods implemented : distance-learning

Assessment subjects

Assessment methods

100% of score relating to a written case study performed in groups of 6 to 8 students

Contacts

Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session

Assessment subjects

Written group project performed in March 2020

Assessment methods

100% of the score relating to an oral defense of the written group project

Contacts