Financial performance indicators

lepl2212  2022-2023  Louvain-la-Neuve

Financial performance indicators
4.00 credits
30.0 h + 5.0 h
Q2
Teacher(s)
Nsabimana André;
Language
English
> French-friendly
Content
Introduction to Accounting  
  • Definition
  • Principle of the double entry
  • The balance sheet: definition of the main accounts
  • Income statement
  • Inventory operations
Key concepts in financial statement analysis
  • Fundamental themes of financial analysis
  • Restructuring the balance sheet and income statement
  • Economic and financial mass method
  • Ratios method
  • Cash flow analysis
Introduction to management accounting
  • Main cost concepts  
  • Partial costing methods and decision support
  • Full costing methods
Introduction to investment analysis methods
  • Discounted cash flows
  • Net Present Value
  • Internal rate of return
  • The payback period

Introduction to performance evaluation
  • Assessing financial performance
  • Overall performance anaysis: economic, social and environmental measures ("triple bottom line")
Teaching methods
The teaching method includes lectures, readings and case studies.
Evaluation methods
The evaluation of the course consists of a written final exam (60%) and a group work (40%).  In the case of a second registration, only the unsuccessful part will be represented.
Online resources
The course powerpoints and other documents are available on the Moodle course platform.
Bibliography
Peter Walton and Walter Aerts, Global Financial Accounting and Reporting. Thomson Learning. 2006. 
Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi, Corporate Finance, Theory and Practice. Wiley, 2018
Teaching materials
  • Le support du cours se compose des powerpoints, des documents distribués au cours et autres documents déposés sur la plateforme Moodle du cours
Faculty or entity
EPL


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

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Chemical and Materials Engineering
KIMA2M
4
Master [120] in Civil Engineering
GCE2M
4
Master [120] in Biomedical Engineering
GBIO2M
4
Master [120] in Mechanical Engineering
MECA2M
4
Master [120] in Electrical Engineering
ELEC2M
4
Master [120] in Chemistry
CHIM2M
4
Master [120] in Physical Engineering
FYAP2M
4
Master [120] in Computer Science and Engineering
INFO2M
4
Master [120] in Computer Science
SINF2M
4
Master [120] in Electro-mechanical Engineering
ELME2M
4
Master [120] in Mathematical Engineering
MAP2M
4
Minor in Mangement (basic knowledge)
MINOGEST
4
Master [120] in Data Science Engineering
DATE2M
4
Master [120] in Data Science: Information Technology
DATI2M
4