Accounting and Financial Statements

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

• 1.1. Demonstrate the ability to reason independently and adopt a considered and critical approach to knowledge (academic and common sense).
• 1.3. Analyse a situation responsibly, taking into account the economic, social and environmental impact on the various stakeholders.
• 2.1. Understand the basic concepts and theories in each of the fields of management and economics.
• 2.4. Apply knowledge gained from different subjects to solve a simple but concrete management problem.
• 3.1. Understand and selectively use scientific texts and works in French and English.
• 3.5. Demonstrate rigour and discernment (validity and relevance) in the collation of information sources, and precision in their referencing.
• 5.1. Understand the internal workings of a company of limited size and complexity.
• 5.2. Understand these workings, place them in their socio-economic context and identify the interdisciplinary issues.
• 6.1. Know and understand the principles of collaborative learning.
• 6.2. Recognize and take into account the different points of view of team members.
• 7. Manage a project
• 8. Communicate
• 9. Develop

• record specific accounting operations (changes in capital, revaluations, remuneration, investment credits, etc.) by applying the valuation rules;
• use accounting software to record actual supporting documents and draw up the company's annual accounts;
• make a diagnosis of the performance of a company by collecting relevant information in accounting software, its annual report or in databases (such as Bel-First);
• approach the annual report of a company in terms of governance, risk management; IFRS, and CSR and sustainable development.

• develop critical thinking;
• adopt a professional attitude (work independently and responsibly).