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.
Understand the structure of corporate financial reporting and the basics of profitability calculation.
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 and cash flow 3- Cost accounting
Examinations will be held in January and September. The examination is written, closed book, 2 hours long and covers the whole subject. It will include: - theoretical issues - exercises similar to those seen during the course (journal entries, V/F, etc.)