Code
MGFF ACC 4009
Level
M1
Field
Comptabilité, contrôle de gestion
Language
Français/French
ECTS Credits
1
Class hours
12
Total student load
20
Program Manager(s)
Educational team
Introduction to the module
Le cours "Reporting et analyse" propose une vision transversale de l'entreprise grâce à un enseignement présentant les fondamentaux du mangement et de la gestion. Il permet de voir (ou revoir) les bases de la comptabilité financière, ainsi que l’analyse des comptes établis. Il prépare ainsi les étudiants à suivre efficacement les enseignements proposés dans le cadre programme Grande Ecole de Institut Mines-Telecom Business School.
Ce cours est destiné aux étudiants entrés directement en 2ème année (M1) et n'ayant suivi que peu (ou pas du tout) de cours de comptabilité et de finance d’entreprise dans leurs études antérieures.
Learning goals/Programme objectives
- LG3 Having the foundations of responsible and sustainable management
Learning objectives/Intended learning outcomes
- 3.1 - Understand and employ basic concepts, knowledge and theories related to the discipline
Rubrics
- Maîtriser les bases de la lecture des états financiers ;
- Mieux comprendre les attentes des partenaires financiers (expert-comptable, commissaire aux comptes, banquier et responsable financier) ;
- Mieux comprendre les enjeux de l’analyse financière ;
- Disposer des principales connaissances permettant d’analyser les états financiers d’une entreprise (ratios de performance, de rentabilité, de solvabilité…) ;
- Maîtriser les bases de la mesure de la performance financière d’une entreprise.
Content : structure and schedule
Les apprenants suivent deux parcours : "Fondamentaux de la gestion" et"Les bases de l'analyse financière".
Learning delivery
Asynchrone
Pedagogical methods
Les étudiants suivent des parcours adaptés à l'apprentissage ou la révision des notions fondamentales du Reporting et de l’analyse. L'intégralité des apprentissages est dispensée en ligne. Les étudiants participent à un forum où ils peuvent poser leurs questions.
Evaluation and grading system and catch up exams
Il n'y a pas de note donnée à l'issue du cours.
Avec le cours Reporting et analyse, il est donné l'opportunité de découvrir ou consolider des notions fondamentales du management.
Module Policies
Professor-Student Communication
● The professor will contact the students through their school email address (IMT-BS/TSP) and the Moodle portal. No communication via personal email addresses will take place. It is the student responsibility to regularly check their IMT-BS/TSP mailbox.
● Students can communicate with the professor by emailing him/her to his institutional address. If necessary, it is possible to meet the professor in his office during office-hours or by appointment.
Students with accommodation needs
If a student has a disability that will prevent from completing the described work or require any kind of accommodation, he may inform the program director (with supporting documents) as soon as possible. Also, students are encouraged to discuss it with the professor.
Class behavior
● Out of courtesy for the professor and classmates, all mobile phones, electronic games or other devices that generate sound should be turned off during class.
● Students should avoid disruptive and disrespectful behavior such as: arriving late, leaving early, careless behavior (e.g. sleeping, reading a non-course material, using vulgar language, over-speaking, eating, drinking, etc.). A warning may be given on the first infraction of these rules. Repeated violators will be penalized and may face expulsion from the class and/or other disciplinary proceedings.
● The tolerated delay is 5 minutes. Attendance will be declared on Moodle during these 5 minutes via a QR code provided by the teacher at each course start.
● Student should arrive on time for exams and other assessments. No one will be allowed to enter the classroom once the first person has finished the exam and left the room. There is absolutely no exception to this rule. No student can continue to take an exam once the time is up. No student may leave the room during an examination unless he / she has finished and handed over all the documents.
● In the case of remote learning, the student must keep his camera on unless instructed otherwise by the professor.
Honor code
IMT-BS is committed to a policy of honesty in the academic community. Conduct that compromises this policy may result in academic and / or disciplinary sanctions. Students must refrain from cheating, lying, plagiarizing and stealing. This includes completing your own original work and giving credit to any other person whose ideas and printed materials (including those from the Internet) are paraphrased or quoted directly. Any student who violates or helps another student violate academic behavior standards will be penalized according to IMT-BS rules.
Textbook Required and Suggested Readings
Bonneault P. et al. (2019), Comptabilité de gestion et pilotage des coûts 2e édition, Pearson.
Grandguillot B. et Grandguillot F. (2022), L’analyse financière, Les zoom’s, Gualino.
Grandguillot B. et Grandguillot F. (2022), La comptabilité de gestion, Les zoom’s, Gualino.
Grandguillot B. et Grandguillot F. (2022), La comptabilité générale, Les zoom’s, Gualino.
Keywords
Etats financiers : Bilan, Compte de Résultat, Amortissements, Provisions, Régularisation d’inventaire... Analyse financière : Rentabilité, Profitabilité, Solvabilité, Fond de roulement, Besoin en fonds de roulement, Effet de levier….
Prerequisites
Aucun