Cours -Comptabilité Financière

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This course is intended for students new to financial accounting at undergraduate or graduate level or those who have been exposed to financial terms but have not had the chance to learn in a structured way. Through well-organized content that progressively builds on conceptual learning, the course will enable a student to read and analyze a company's financial statements. The objective is to train the student on the principles of accounting that guide the preparation and presentation of financial statements. At the end of this course, the student will be able to understand how financial data is generated and how it can be converted into useful strategic information for a company's stakeholders. Financial accounting refers to information describing the financial resources, obligations and activities of an economic entity. The term financial position is used to describe an entity's financial resources and obligations at a given time, and the term results of operations is used to describe its financial activities during the year.

Financial accounting is an in-demand field, so learning the ins and outs could put you on the path to a stable and rewarding career. Once you know your way around an income statement or balance sheet, you could be responsible for the positive evolution of organizations or households that desperately need your services. Many positions require a degree, but specialization can come from a variety of paths. Whether you're exploring financial accounting as a career or looking into an area of ​​specialization, a course or certification might be just what you need to get you on the right track.

Financial accounting is the practice of keeping records of financial transactions. Accountants use financial statements to track cash flow while making forecasts and recommendations for the future. Financial reporting is an essential part of the health of a business or household, and these accounting standards can make or break an organization. Generally accepted accounting principles are the cornerstone of an organization. These financial transactions provide valuable insight into operations, and a quality accounting system could reveal strengths and weaknesses that are integral to decision-making.

Financial accounting information is designed primarily to help investors and creditors decide where to put their scarce investment resources. Such decisions are important for society, because they determine which industries and companies and even which countries will receive the financial resources necessary for growth, and which will not. Many other decision makers also use financial accounting information. The manager and employees of a company constantly need this information to manage and control business operations.

This graduate course introduces the basic concepts and principles of accounting for the preparation of financial statements such as the income statement (financial performance) and the balance sheet (financial position). The course focuses on a detailed understanding of the accounting information system, accounting concepts, accounting principles, accounting cycle, recording of transactions, and financial statement concepts.

Learn the underlying principles and concepts of financial accounting, accounting techniques, and the preparation of basic financial statements.

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