Objectives of Programme's Learning Outcomes

• 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.

Learning Outcomes of UE

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.

Content of UE

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

Type of Assessment for UE in Q1

• Written examination

Q1 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

• Written examination

Q3 UE Assessment Comments

Not applicable

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable