Accounting and Management - 3GMAF222
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Number of hours
- Lectures : 10.5
- Tutorials : 10.5
- Laboratory works : -
- Projects : -
- Internship : -
- Written tests : -
ECTS : 1.5
-
Goals
•Understand the general accounting as an information system useful for all the stakeholders of the firm.
•Know how to diagnose the financial situation of a company
•Estimate the profitability and risks of investment projects taking into account time and funding constraints.
Content •Presentation of the balance sheet and the cash-flow statement, of the common operations and of the inventory operations.
• Knowledge of the choice methods for investment projects and risk of these projects.
Prerequisitesnone
Tests Continuous Assessment
E1 = written exam from 1st exam period
E2 = Written exam from 2nd exam period
N1 = 15% Continuous Assessment + 85% Final written exam from 1st exam period
N2 = Final mark from 2nd exam period
N1 = 15% CC + 85% E1
N2 = 100% E2
Cette pondération est compatible avec une organisation des enseignements et des examens en distanciel
Bibliography Tous gestionnaires, FX Simon & X.Bouin, Dunod
Comptabilité Générale, B. Colasse, Economica
Finance d’entreprise, P. Vernimmen, Dalloz
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