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
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): 
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.