Pagora rubrique Formation 2022

Financial analysis - 4FMT1012

  • Number of hours

    • Lectures 9.0
    • Projects -
    • Tutorials -
    • Internship -
    • Laboratory works -
    • Written tests 1.5


    ECTS 13.0


Learning outcomes :

  • To know the accounting rules of companies.
  • To understand the construction of a balance sheet account.
  • To interpret the information conveyed by a balance sheet account.
  • To understand the notion of working capital requirements and financial risks.




Accounting principles

Balance sheet : structure, employement and company resources, financial analysis the the balance sheet, building the sheet, opening balance, items variations

Depreciations and write-off : role, different kinds of depreciations, depreciation and self financing, gain and losses on disposal of fixed assets

Provisions : role, provision for diminution in value of assets, provision for risk and charges

Treasury and cash credit


No prerequisite

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


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

note = note du DS


The course exists in the following branches:

  • Curriculum - Pagora Engineer - Student - Semester 7
  • Curriculum - Pagora Engineer - Apprentice - Semester 7
see the course schedule for 2022-2023

Additional Information

Course ID : 4FMT1012
Course language(s): FR

You can find this course among all other courses.


Plan comptable général.