Introduction to anglo-saxon accounting
Etablissement : Faculté de Gestion, Economie & Sciences Licences
Langue : Anglais
Formation(s) dans laquelle/lesquelles le cours apparait :
- Aucune formation en lien avec ce cours.
Période : S3
- Students should be able to appreciate, understand and analyse a variety of accounting and reporting principles from a theoretical and generic point of view and be able to apply to any countries local context.
- The course aims to develop fundamental skills necessary to read and analyse the information contained in the three main financial statements (Profit & Loss Account, Balance Sheet and Statement of cash flows).
- The course will provide the students the ability to use and interpret financial statements and be able to produce them at a basic level.
- Students will be able to understand and appreciate the financial situation and actions of companies.
- This course does not provide any regulatory or technical solution to reporting in any specific country, but is a non-national approach.
- Introduction to international financial accounting
- Accounting principles and there applications
- Elements of the main financial statements
- Balance sheet
- Profit and Loss account/Income statement
- Cash Flow Statement
