CES8AD Financial Analysis
| ECTS Credits : 4 Duration : 36 hours | Semester : S8 | ||
Person in charge : Ingrid LEROYER, Associate professor, ingrid.leroyer@mines-nancy.univ-lorraine.fr | ||||
Keywords : Financial Financial diagnosis, financial statements , profitability, funding, assessmentand consolidated financial statements, analysis of results (profits), financial balance, profitability | ||||
Prerequisites : basics of business accounting (TCM21, S6) | ||||
Objective : understand a business’s financial statements, present the tools and concepts used in financial analysisevaluate the financial health of a company | ||||
Program and content :
• Reminder on business accounting + complementary elements (accounting information provided by financial statements, allocation of earnings/losses, various adjustments for financial analysis) • Basic principles of financial analysis and frequently used tools (economic analysis of earnings/losses: intermediate balances, cash flow, activity ratios) • Functional balance sheet analysis, leading to financial balance. • Analysis of resources and expenditures: cash flow statement • Financial diagnosis : general approach and key steps • Funding sources : leverage effect • Business assessment : rating • Consolidated accounts (Ernst and Young EY)
L'évaluation sera basée sur la note du projet d'étude des comptes d'une entreprise (diagnostic des comptes d'une entreprise réelle) et sur la note de l'examen final. Evaluation will be based on the mark of the project (relative to the study of real company accounts) and on the mark of the final examination.
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Abilities: | ||||
Levels | Description and operational vocabulary | |||
Know | The executive frame in which is produced the accounting information necessary for the elaboration of the financial diagnosis | |||
Comprendre | The stakes in financial terms of the current and decisions of corporate management | |||
Appliquer | Techniques of calculation of financial indicators | |||
Analyser | The strengths and weaknesses of a company in financial subject | |||
Synthétiser | The set of the conclusions pulled of the reading of the set of indicators and to emit recommendations | |||
Évaluer | The performance of a company in financial terms (= make a financial diagnosis) | |||
Evaluation : | ||||
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