Objectives of general skills

• Mobilise expertise in at least one area of management.
• Master the principal decision-making processes of a company.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.

UE's Learning outcomes

At the end of the instruction, the students will be able :
- to understand the accounting mecanisms and the interactivity with the financial statements;
- to apply the accounting principles to operations which characterise the different stages of firm life (An in troduction to IFRS also makes part of this course);
- to realize a reliable diagnosis of the financial health of companies,
- to understand the process of value creation in the firm.

UE Content

General accounting ; Overview of anglo-saxon financial statements ; FRS;balance sheet and statements of profit and loss ; analysis by ratios ; economic risk.

Prior experience

Not applicable

Term 1 for Integrated Assessment - type

• Written examination

Term 2 for Integrated Assessment - type

• N/A

Term 3 for Integrated Assessment - type

• Written examination

Resit Assessment for IT - Term 1 (B1BA1) - type

• N/A