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Number of hours
Lectures : 12.0
Tutorials : 0
Laboratory works : 0
Projects : 0
Internship : 0
Written tests : 1.5
ECTS : 15.0
Officials :Philippe GAUTHIER
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.
Contact Philippe GAUTHIER
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
Supervised assignment including course questions and case studies. All authorized documents.