2023-2024 / FINA0001-1

Financial statement analysis and financing an enterprise


45h Th

Number of credits

 Master of Science (MSc) in Computer Science and Engineering5 crédits 
 Master of Science (MSc) in Computer Science5 crédits 
 Master in law (120 ECTS) (Econonomic and social law, minor in management)5 crédits 
 Bachelor in economics and business management5 crédits 
 Bachelor in business engineering5 crédits 
 Master in human resources management (120 ECTS) (Management)5 crédits 
 Extra courses intended for exchange students (Erasmus, ...) (Faculty of social sciences)5 crédits 


Wouter Torsin

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester


Schedule online

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

This course contributes to the learning outcomes II.1, II.2, V.1, V.2, VI.1, VI.2, VI.3, VII.1, VII.2, VII.3, VII.4, VII.5, VII.6 of the MSc in computer science and engineering.

Prerequisite knowledge and skills

Course lectured in French

Planned learning activities and teaching methods

Mode of delivery (face to face, distance learning, hybrid learning)

Course lectured in French

Recommended or required readings

Course lectured in French

Any session :

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

- Remote

written exam ( multiple-choice questionnaire, open-ended questions )

- If evaluation in "hybrid"

preferred in-person

Additional information:

Course lectured in French

Work placement(s)

Organisational remarks and main changes to the course


Course lectured in French

Association of one or more MOOCs

Items online

Syllabus et transparents vus au cours
Le syllabus et les transparents vus au cours sont disponible sur lol@.