Saint-Louis University - Bruxelles
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ECGE1213 - Financial Statement Analysis


USL-B


Credits : 4

Lecturer :
Teaching assistant :
Mode of delivery :
Face-to-face , first term, 30 hours of theory and 15 hours of exercises.

Timetable :
First term
Wednesday from 15:45 to 17:45 at 109 Marais 300

Language of instruction :
French

Learning outcomes :
This course aims to train the students to make good use of financial information released by companies and corporate groups. In other terms, the aim is to bring the students to analyse with a critical and analytical mind the image of companies as it appears based on their annual and consolidated accounts.


Prerequisites :
For the Bachelor in Law :

For the Bachelor : Business Engineering :

For the Bachelor in Economics and Management :


Co-requisites :
None

Course contents :
This course is composed of three parts:
- The presentation of the evaluation rules of financial law, i.e. the ways of codifying economic realities in accounting data;

- A development of the methods of analysing the most common financial statements: restructuring in economic and financial masses, ratios, flow statements;

- An initiation to consolidation accounting, i.e. accounting of corporate groups.

Planned learning activities and teaching methods :
Lecture

Assessment methods and criteria :
3 hour written exam.

Recommended or required reading :
None

Other information :
None