This class exists in these courses :
• Faculté de Gestion, Economie & Sciences - Masters - Master 2 Management des Banques et Institutions Financières - S3 - 4 ECTS

Prerequisites

Understanding of basic accounting and financial analysis (Bundle firm's tax).

Learning outcomes

Be able to make a diagnosis on the risks and opportunities of an SME from a complete and thorough analysis.

Course description

Course I - Introduction

Understanding assessment

1 / Financial Analysis: Definition
2 / What needs are met by financial analysis?

course II: Technical Recalls:

1 / BALANCE SHEET
1-a / Typical problems with analysis
1-b / Off-Balance Sheet Liabilities
1-c / FdR - BFR

2 / INCOME STATEMENT
2-a / Break-even point
2-b / Typical problems
3 / Points of attention
Deposit balance
FdR and Financial Balance
Effect of Financial Leverage

Course III: Analysis Plan:
1 / Enderstand the need for funding
2 / The Profession
3 / Opportunities / Threats
Strengths / Weaknesses
4 / Manager assessments and their strategies
5 / Risk Assessment
6 / Decision-making in the context of a credit application

Classes IV to IX: EXPOSED
each student, in teams of 2 or 3, will present the resolution to a real case proposed by the teacher. This presentation will be a critical analysis session.

Class type

Class structure

• Lectures
• Presentation of a study
• Case study
• Press reviews

Teaching methods

Assessment

Recommended reading

• L'Analyse Financière des Entreprises – Bernard Colasse et Bruno Oxibar – Editions La Découverte 2021||
  L'essentiel de l'Analyse Financière – Sabrina Sabbah – Les Carrés Editions Gualino – 2020-2021 3e edition

Internet resources