But du cours
Identify the purposes and users of accounting information Ability to consider company challenges; ability to communicate with accounting specialists and various company stakeholders Knowledge of key accounting documents and their framework of use Understanding of the principles and methods of general accounting, as well as the international approach to financial reporting standards
Acquis d'apprentissage visés
Develop a simple specification sheet based on predefined constraints Formulate and transform a product
Prérequis
None
Programme
— Basic general accounting and Anglo-Saxon accounting approach — Common transactions: purchases, sales, operating cycle, investment cycle, and financing cycle — Inventory: stock variations, depreciation, provisions, impairments — Summary documents: Balance sheet, income statement, cash flow statement
Modalités d'évaluation
Final group assessment
Bibliographie
- DCG 9 - Comptabilité – Conforms to PCG 2025 (Order of December 26, 2023, approving ANC regulations) by Pascale Recroix
- Encyclopédie de comptabilité, contrôle de gestion et audit (2nd edition) - Bernard Colasse
Supports
Anasthase TANGAMOUTOU anasthase.tangamoutou@ac-reunion.fr anasthase.tangamoutou@univ-reunion.fr