The teaching unit is composed of 2 courses :
| On completion of the unit, the student will be capable of: | Classification level | Priority |
|---|---|---|
| Reading and interpreting a company’s financial accounts | 2. Understand | Essential |
| Understanding and mastering cost calculations | 2. Understand | Essential |
| Percentage ratio of individual assessment | Percentage ratio of group assessment | ||||
|---|---|---|---|---|---|
| Written exam: | 100 | % | Project submission: | 0 | % |
| Individual oral exam: | 0 | % | Group presentation: | 0 | % |
| Individual presentation: | 0 | % | Group practical exercise: | 0 | % |
| Individual practical exercise: | 0 | % | Group report: | 0 | % |
| Individual report: | 0 | % | |||
| Other(s): 0 % | |||||
| Type of teaching activity | Content, sequencing and organisation |
|---|---|
| Course | General accounting Objective: To know how to read and interpret a company’s financial accounts Content : 1. Introductions Generalities – Rules – Principles Summary presentation of annual accounts Principle accounting operations Practical case studies (course supporting material) 2. Financial analysis (using a practical case study) Interim management balances Self-financing capacity Financial balances 3. Full summary case study |
| Course | Cost accounting Cost calculations and economic regulation: from accounting analysis to full cost calculations. From strategic analysis to cost calculations: cost leadership, CVP model and modelling. Quality related costs: hidden performance costs and norms NF – X50-126. |