Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
30.0 h + 10.0 h
This class pursues three objectives a) Highlight the links between reading balance sheets and income statements and the accounting. b) To appreciate the reconciliations and the distances between the accounting and financial data of the annual accounts and economics , given the legal requirements ( reporting to the accounting law, company law and tax law ) . c) To understand the relativity of commonly applied methods to study the Financial Statements and establish a business diagnostic
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:
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
Due to the COVID-19 crisis, the information in this section is particularly likely to change.Written exam
- Pas de syllabus. DIAPORAMA non obligatoire et disponible en ligne (moodle du cours) .
- K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers, 3 eme ed, de Boeck, Bruxelles, 2019. non obligatoire. DIAPORAMA non obligatoire et disponible en ligne (moodle du cours) .
Faculty or entity
Title of the programme
Master  in Management