Pagora rubrique Formation 2022

Financial management - 5FMT1005

  • Number of hours

    • Lectures 12.0
    • Projects -
    • Tutorials -
    • Internship -
    • Laboratory works -

    ECTS

    ECTS 15.0

Goal(s)

Learning outcomes :

  • To know all the items of expenses and income of a company.
  • To understand the construction of an income statement.
  • To read and interpret the information conveyed by an income statement.
  • To learn about the financial tools for managing the company.
  • To understand the approach to calculating costs in companies.

Responsible(s)

Philippe GAUTHIER

Content(s)

General accounting

1- Balance sheet account reminder
2- The income statement

-General presentation
-Operating income and expenses
-Financial income and expenses
-Extraordinary income and expenses
-Intermediate management balances (IMIS)
-Accounting / tax / net income
-Allocation of income

3- Internal information for company management

-Budgetary and cost accounting
-Fixed and variable loads
-Profitability level
-Direct and indirect expenses

Prerequisites

No prerequisite

Accessibility for people with disabilities : please contact us for further information

Test

Supervised assignment including course questions and case studies. All authorized documents.

Catchable

note = note du DS

Calendar

The course exists in the following branches:

  • Curriculum - Pagora Engineer - Apprentice - Semester 9
  • Curriculum - Pagora Engineer - Student - Semester 9

Additional Information

Course ID : 5FMT1005
Course language(s): FR

You can find this course among all other courses.

Environmental security

Déroulement de l’enseignement en salle de cours standard.
Sécurité : RAS
Environnement : RAS

Bibliography

Plan comptable général.