Accueil > Introduction to finance


Type d'enseignement : Elective

Semester : Autumn 2017-2018

Number of hours : 24

Language of tuition : English


Maîtrise de la langue anglaise

Course Description

The course provides an introduction to basic financial accounting principles and concepts: what is a company, why study financial accounting, what are the purposes of preparing accounts and how is this environment regulated? Students will learn how to understand and read key financial statements: what are their different components and how do they interact? A case study will focus on understanding the importance of cash in an organization. Finally, students will be introduced to financial analysis: concept of value creation, key ratios and methodology. This analysis will allow evaluating the profitability and risk of a business, issuing an overall diagnosis and recommendations for improvement.


BON, Camille (Professeur)

Required reading

Horngren (Charles T.), Sundem (Gary L.), Elliott (John A.), Philbrick (Donna R.) : Introduction to Financial Accounting, 9th edition