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A new generation of engineers

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A new generation of engineers
A new generation of engineers

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Financial management - 5FMT1005

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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

Goals

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

Content

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

Tests

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

Catchable



note = note du DS

Calendar

The course exists in the following branches:

Additional Information

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


Sécurité-Environnement

Bibliography

Plan comptable général.

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Date of update July 24, 2020

Université Grenoble Alpes