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The course aims to provide the logic, the methodological background and the tools to understand the accounting information (financial staments analysis and cash flows), with particular regard to companies operating in the industrial, commercial, plant and services. The accounting information are mandatory for the companies; they belong to the culture of the actors who, for various reasons, assume responsibility for decision-making process: CEO, senior management, operational managers, controllers. The financial statements is the central source of information for the administration and transparency on the management, strategies and performance. Therefore, its intelligibility involves all stakeholders: shareholders, banks, public administrations, customers and suppliers, staff, community. The preparation of financial statements, its language and its interpretative keys constitute fundamental elements of the corporate culture. The financial statements plays a central role in training of the students in the Faculty of Economic, regardless of their professional career. |
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There are not prerequisites for this course |
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The goal of the course is to provide a methodological background and the tools to understand the accounting information looking at different contexts in the economic field. In the same time, it provides the knowledge to understand accounting information for decision-making process. In this way, the students can have the background to deal with the financial statements, the role of different stakeholders and actors in several sectors. |
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The contents are detailed in the video lessons |
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The video lessons are well structured and complete. |
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Please consider the exercises in the didactive materials. |
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Professeur/Tuteur responsable enseignement
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