- 4GML1102
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Number of hours
- Lectures : 3.0
- Tutorials : 12.0
- Laboratory works : -
- Projects : -
- Internship : -
- Written tests : 1.5
ECTS : 1.5
-
Goals
• Understand financial accounting as an information system useful to the various stakeholders of the company
• Know how to carry out a diagnosis of the financial situation of a company
• Reflect on a representation of the company's overall performance encouraging ecological transition
Content Part 1 - Representation of the financial performance of companies by accounting
Part 2 - Diagnosis of a company's financial situation
Part 3 - Improving the accounting model towards a measurement of overall performance
The tutorials will be based in part on the financial documents (balance sheet and social income statement) that the students will have obtained from their operator internship company or by any other means.
Prerequisitesnone
Tests Continuous Control (CC)
Evaluation session 1 (E1) = written exam
Evaluation session 2 (E2) = written exam
N1 = (30% DC + 70% E1)
N2 = final mark session 2
The jury may decide to move on to the next year subject to deferred validation of this teaching unit. This decision remains exceptional; the jury is sovereign for each student.
Score calculation
N1 = (30% DC + 70% E1)
N2 = E2
Controle continu (CC)
Évaluation session 1 (E1) = examen écrit
Évaluation session 2 (E2) = examen écrit
N1 = (30% CC + 70% E1)
N2 = note finale session 2
Le jury peut décider le passage en année supérieure sous réserve de validation différée de cette UE. Cette décision reste exceptionnelle ; le jury est souverain pour chaque étudiant.
Calcul de la note
N1 = (30% CC + 70% E1)
N2 = E2
Bibliography Tous gestionnaires, FX Simon & X.Bouin, Dunod
Comptabilité Générale, B. Colasse, Economica
Les fondements de la comptabilité, B.Colasse, Ed La Découverte
Finance d'entreprise, P. Vernimmen, Dalloz
Chaire comptabilité écologique (Rambaud et Feger)
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Date of update June 20, 2022