Responsable du cours : Astrid Masset, professeur à l’Université Paris II Panthéon-Assas.
Objectifs du cours : This course aims to provide students with an introduction to accounting principles, learn accounting entries, explain how to read and understand balance sheet and income statements and describe legal accounting obligations of companies. The main objective is therefore to understand the basics and techniques of accounting management. It is a prerequisite for the financial analysis and financing techniques to be addressed in second and third years. The first step will be assimilating a set of accounting concepts and mechanisms and in particular understanding the concepts of double-entry accounting, assets, income statement, balance sheet and notes to the accounts.