Formation/Cours

At the end of the course, the student should be able to:
– explain what accountants and auditors do
– understand the logics and mechanisms of financial statements
– be able to read financial statements
– work with rigor and precision in producing (common) journal entries and editing financial statements
– understand how the reporting behavior of managers might be influenced by the reporting environment with all its different financial statement users
– master the appropriate techniques and actions in the accounting process

– practical approach of the financial statements, for decision making purposes
– financial accounting system: financial statements, users, accounting principles, objectives, accounting process
– common business operations
– inventories
– receivables
– tangible assets
– cash flow statement
– links between balance sheet, income statement and cash flow statement