Financial Accounting

Code UE : US171Z

  • Cours
  • 3 crédits




Public, conditions d’accès et prérequis

  • Bachelor’s Degree holder or equivalent
  • 3 years of professional experience
  • Proficiency in English: (TOEFL IBT 90 or IELTS: 6.5 or TOEIC 800) 
  • Students require to show a minimum enthusiasm for numbers
  • They are expected to be able to develop a critical analysis

Objectifs pédagogiques

The focus of this course is on the analysis and evaluation of businesses to provide managers with a clear understanding of how the business activities of a company are reflected in their financial statements. A manager, who uses accounting information to make well-reasoned decisions, can manage performance better.
Course objectives
  • a. Acquire basic knowledge and enable students to become fluent in financial terminology. This course focuses on the numbers and their interpretation.
  • b. Explain how financial measures of corporate performance are calculated and used to assess creditworthiness.

Compétences visées

Expected learning outcomes
  • a. Understand how a company’s business and financing activities are reflected in its financial statements
  • b. Set up financial statements from given details of transactions
  • c. Understand the components of a company’s financial statements
  • d. Measure operating, investing and financial performance using appropriate ratios e. Have a working knowledge of the following notions : working capital, cash flows, returns. Calculation and interpretation.


  • Introduction to financial accounting and reporting
  • Measuring and reporting financial position
  • Introduction to Financial Statements: Income Statement, Balance Sheet, Cash Flow Statement
  • Assets, depreciation and amortization
  • Manufacturing and merchandising companies - COGS and inventory
  • Introduction to financial analysis Profitability
  • Liquidity and working capital Reporting and Analyzing Cash Flows
  • Solvency and LBO
  • Financial Performance and Global Returns

Cette UE apparaît dans les diplômes et certificats suivants

Chargement du résultat...
Intitulé de la formation
Lieu(x) Package
Lieu(x) Paris
Intitulé de la formation Type Modalité(s) Lieu(x)


EPN 15 Stratégies - IIM
2 rue conté
75003 Paris
Tel :01 40 27 26 36
Emmanuelle Rochefort

Voir le calendrier, le tarif, les conditions d'accessibilité et les modalités d'inscription dans le(s) centre(s) d'enseignement qui propose(nt) cette formation.

Enseignement non programmé s'il s'agit d'un diplôme, d'un certificat ou d'une UE ou enseignement qui ne fait jamais l'objet d'une programmation s'il s'agit d'une UA ou d'une US (le code formation commence alors par UA ou US).