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General accounting

Code: C9413, ECTS: 1


To give future engineers a degree of confidence when having to deal with accounts and financiers with whom they will sooner or later have to work. To give them in particular adequate knowledge of the mechanisms as well as the main uses of the data supplied by the accounting model.


Introductory course followed by sessions of exercises which will cover the following points:

  • the General Accounting Plan in France and its nomenclature, regular accounting entries and inventory entries, the balance sheet and the accounting statement;
  • calculating tax on profits;
  • transactions concerning capital and bond issues;
  • financial analysis of a balance sheet and the accounting criteria allowing an outside opinion;
  • appraisal of a company and its shares through a comprehensive study of a merger;
  • demonstration of the limits of general accounting in order to describe the strategy of the company and the value of “flow accounts”, drawing up the five economic accounts derived from national accounting and the financing chart;
  • drawing up a budget;
  • consolidated accounts.

Teaching team

Frédéric KLETZ

Teaching staff

Code C9413
Year 2nd year
Level Graduate 1st year
ECTS Credits 1
Coefficient 1
Nb. of hours 18
Nb. of lessons 15
Course type Fundamentals
Semester 3
Period Autumn
  • Sciences économiques et sociales
Last update:
20 Jun 2017 09:26 by julien