Accounting and financial statement analysis

llsmg2050  2019-2020  Louvain-la-Neuve

Accounting and financial statement analysis
Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
5 credits
30.0 h
Q1

This biannual learning unit is being organized in 2019-2020
Teacher(s)
Language
French
Aims

At the end of this learning unit, the student is able to :

1 Having regard to the LO of the programme X, this activity contributes to the development and acquisition of the following LO:
  • 1. Corporate citizenship 1.1. ¿Look critically ¿ 1.2.Decide and act by incorporating ethical and humanistic values ,¿ 1.3. Decide and act responsibly ¿ 2. Combine knowledge 2.1. Master a core knowledge.. 3.1. Conduct an analytical reasoning ¿ 3.2. Collect, select and analyze information , ¿ 3.3.Consider problems using a pragmatic approach , ¿ 3.4. Perceptively synthesize ¿diagnosis ¿ 6. Teamwork 6.1. Work in a team and integrate...  8. Listening and Communication 8.2. Express a clear and structured message¿ 9. Enlargment of its own competencies 9.1. Personal development ¿
 

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Content
Content Basic business laws underlying accounting, Accounting tools, reporting measures, ledgers, cost reports, Financial statement analysis: Ratios; cash flow analysis, financial performance measurement tools Investigate the influence of business laws on financial reports
Other information
Evaluation : Class participation and oral examination, in French or English References : Provided during the class
Bibliography
: Pas de syllabus. DIAPORAMA obligatoire et disponible en ligne . OUVRAGE proposé : K. Cerrada, Y. De Rongé, M. De Wolf,, Comptabilité et analyse des états financiers, De Boeck Université, 3ème édition, 2019 non obligatoire. Pas de dossier de lectures.
Faculty or entity


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [60] in Management (shift schedule)