Duration
30h Th
Number of credits
| Master in management, professional focus in general management (H.D.) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The aim of this course is to give students the key knowledge to be able to understand basic financial concepts around the structure and financial health of a company.
The first part of the course will address the importance of the subject, distinguishing different types of financial statements and will recall the main principles applicable in Belgium in terms of the preparation, deposition and publication of annual accounts.
The second part of the course will enable students to familiarise themselves with the structure and content of annual accounts, with the key concepts (liquidity, solvability, profitability, working capital, working capital requirements, etc.) and the various financial analysis methods.
The last part of the course consists of applying the concepts studied to practical cases, and the presentation of a few indicators of bankruptcy.
Learning outcomes of the learning unit
By the end of the course, students will be able to:
- Consult annual accounts and understand the main underlying principles
- Establish an in-depth examination of the financial reports of a company in order to conduct a financial analysis using financial analysis methods.
Prerequisite knowledge and skills
Advanced notions of general accounting
Planned learning activities and teaching methods
Case studies analysed in class.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Course materials and recommended or required readings
Accounting course.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions ) AND oral exam
Written work / report
Further information:
Group work and oral defence of the work (30% of the grade).
Written examination (open and/or multiple choice questions: 70% of the grade).
The final grade will be determined by the weighted average of the two parts (group work and written exam) with no obligation to present and/or pass both parts. However, in the event of non-presentation of one of the parts, the mark allocated for this part will be 0. These terms and conditions are valid for the 1st and 2nd sessions.
If one of the two parts of the exam (group work or written exam) is passed (with a mark of 50% or more) in the first session, the points for this part will be "frozen" and used as they are for calculating the mark for the second session.
In the event of a second session for group work, if the number of people required to represent the group proves insufficient to form groups, the work may be done individually.
Work placement(s)
None
Organisational remarks and main changes to the course
None
Contacts
gregorygonzalez@live.be
Mobile: +32 495 60 30 29