Financial and cost accounting [ECGEB281]
- 5 credits
- 45h+15h
- 1st quarter
Language of instruction: French / FrançaisTeacher: Bernal Diaz Oscar
Learning outcomes
The main objective of the course is to make students aware of the general structure of corporate financial statements. In addition, a detailed discussion of the analysis that can be made of the financial information of the company will be proposed in order, in particular, to understand the bases of the calculation of profitability through the fine analysis of the costs with which the company is confronted.
Objectives
Understand the structure of corporate financial reporting and the basics of profitability calculation.
Content
The course has three main parts: 1- Detailed structure of the balance sheet and profit and loss account as well as the mechanisms of accounting entries 2. Concept of cash flow and cash flow 3- Cost accounting
Teaching methods
The course is based on: 1- Oral presentations, supported by PowerPoint slides made available to students on Webcampus 2- Exercises, which develop in line with the material covered in the course
Evaluations
Examinations will be held in January and September. The examination is written, closed book, 2 hours long and covers the whole subject. It will include: - theoretical issues - exercises similar to those seen during the course (journal entries, V/F, etc.)
Language of instruction
French / FrançaisLocation for course
NAMUROrganizer
Faculté des sciences économiques, sociales et de gestionRue de Bruxelles, 61
5000 NAMUR
