Financial performance indicators

Teacher(s)

Provost Anne-Catherine;

Language

English
> French-friendly

Content

Introduction to Accounting  

• Definition
• Principle of the double entry
• The balance sheet: definition of the main accounts
• Income statement

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, exercices and case studies.

Evaluation methods

The final grade of the course consists of a written final exam (60%) and a group work (40%). In case of written exam failure, the grade of the group work won't be taken into account in the final grade. Only the unsuccessful part will be represented in case of retake exam.
Note that by submitting your group work for evaluation:
- you assert that it accurately reflects the facts and to do so you need to have verified the facts, especially if they originate from generative AI resources;
- you assert that all your sources that go beyond common knowledge are suitably attributed. Common knowledge is what a knowledgeable reader can assess without requiring confirmation from a separate source;
- you assert that you have respected all specific requirements of your assigned work, in particular requirements for transparency and documentation of process, or have explained yourself where this was not possible.
If any of these assertions are not true, whether by intent or negligence, you have violated your commitment to truth, and possibly other aspects of academic integrity. This constitutes academic misconduct.

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. Principles and Analysis. Thomson. 2020. 
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