Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Master the principal decision-making processes of a company.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.

Learning Outcomes of UE

At the end of the instruction, the students will be able :
- to understand the accounting mecanisms and the interactivity with the financial statements;
- to apply the accounting principles to operations which characterise the different stages of firm life (An in troduction to IFRS also makes part of this course);
- to realize a reliable diagnosis of the financial health of companies,
- to understand the process of value creation in the firm.

UE Content: description and pedagogical relevance

General accounting :
- Accounting assumptions, mechanisms and tools
- Content of the balance sheet and profit and loss account
- Complete accounting cycle based on simple operations: current operations (purchases, sales, VAT, salaries, purchase and resale of fixed assets) and year-end operations (stocks, depreciation, adjustments, provisions, allocation) ;
Overview of anglo-saxon financial statements ;
IFRS;
Balance sheet and statements of profit and loss ;
Analysis by ratios ;
Economic risk.

The learning activities are fully complementary and differ only in the way they are taught.

Prior Experience

Not applicable

Type(s) and mode(s) of Q1 UE assessment

• Written examination - Face-to-face
• Oral examination - Face-to-face

Q1 UE Assessment Comments

Not applicable

Type(s) and mode(s) of Q1 UE resit assessment (BAB1)

• N/A - Néant

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type(s) and mode(s) of Q3 UE assessment

• Written examination - Face-to-face
• Seminar participation - Face-to-face

Q3 UE Assessment Comments

Not applicable