Comptabilité FinancièreSciences pour l'Ingénieur 2 (ERE)

Recognize: • Generally speaking, the international accounting legislative framework. • Significant accounting concepts. • The vital financial issue of corporate solvency. • The dynamics of company profitability levers – self-financing and debt – and associated risks. • The systemic dynamics of the company's operating financing need: impacts of business volume, storage time, payment deadlines granted by suppliers and granted to customers... Master: • The reading of a balance sheet in a legal and financial heritage approach "Active-Liabilities", and in a functional approach "Employment-Resources". • The distinction between product concepts and collection, load and disbursement, result and cash flow. • The establishment by stage of the link between accounting results and self-financing. • Trade with corporate financiers and financial institutions

• Standardisation of accounting information: a must for information with multiple recipients. • Fundamental objectives and principles of accounting: the French "social" approach of the General Accounting Plan – PCG. • Differentiation of the concepts of assets, liabilities, employment, resources, proceeds, expenses, cash flow and disbursement. • Reading the two main accounting summary documents: balance sheet and profit and loss account. • Economic profitability – ROI – and financial profitability – ROE –. • EBITDA, EBIT, self-financing capacity. • Financial dynamics of the balance sheet: working capital requirement, target cash balance, working capital requirement.

Table Control (Duration 1h30)

Several books by the teacher on accounting are deposited in the library.