Department of Business Administration

Financial Diagnosis(G457)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
G457 Financial Diagnosis 7 3 0 0 3 5
Admission Requirements
Language of Instruction
Course Type Elective
Course Level Bachelor Degree
Course Instructor(s) JEAN MICHEL BALASQUE (Email)
Objective To enable students to:
- Understand and analyze financial documents of the company
- Understand the issues and the financial environment in which the company operates
- Understand decision-making in the financial area
Course Learning Outcomes 1. Analysis of key accounting documents
2. Elaborate a financial diagnostic of a firm and be enable to have a global vision of its situation.
3. Investment decision principles.
Teaching and Learning Methods Pro-active : built on the use of kikencere website ( ) on which the main resources, complementary documents and track which can enable the student do go farther in the subject are shown.
Theory is preceded by examples that allow the student to understand the problematic issues. They are followed by illustrative examples, and an critical analyze of the theory.
References Hutin H., 2010, Toute la finance d'entreprise en pratique, Edition d'Organisation. 4ième édition.
Vernimmen P., Quiry P., Le Fur Y., 2013, Finance d'entreprise 2014, Dalloz Gestion.
Print the course contents
Theory Topics
Week Weekly Contents
1 Introduction - Course object
2 The basis of Accounting Record Statements
3 Income statement and profit and loss account analysis- The intermediary values
4 Income statement and profit and loss account analysis- The Cash capacity
5 The functional balance sheet - The rationale
6 The functional balance sheet- The traditionnal approach
7 The functional balance sheet - Towards more complex approaches
8 The financial balance sheet - The rationale
9 Critics of the financial balance sheet
10 Synthesis of balance sheet analyzes
11 Flow analyzes
12 The main ratios
13 Ratio analyzes
14 Basis of financial decisions
Practice Topics
Week Weekly Contents
1 The financial documents
2 Case analysis - Elaboration of basic documents
3 Case analysis- intermediary values analysez of profit and loss account
4 Case analysis - The cash capacity
5 Case analysis - Elaboration of a functional balance sheet
6 Case analysis - Analyze of a functional balance sheet
7 Case analysis - Elaboration of a pool analyze
8 Case analysis - Elaboration of a financial balance sheet
9 Case analysis - Analyze of financial balance sheets
10 Case analysis for a synthesis
11 Case analysis - Elaboration of Cash flow tables
12 Case analysis - Calcul of ratios
13 Case analysis - Ratio analyzes
14 Case analysis - Financial decisions - exercices
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 0 0
Contribution of final exam to overall grade 0 0
Toplam 0 0
In-Term Studies
  Number Contribution
Assignments 0 0
Presentation 0 0
Midterm Examinations (including preparation) 0 0
Project 0 0
Laboratory 0 0
Other Applications 0 0
Quiz 0 0
Term Paper/ Project 0 0
Portfolio Study 0 0
Reports 0 0
Learning Diary 0 0
Thesis/ Project 0 0
Seminar 0 0
Other 0 0
Toplam 0 0
No Program Learning Outcomes Contribution
1 2 3 4 5
1 The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge.
2 The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods.
3 The ability to work effectively in a team; the ability to pass on knowledge to other members of the team.
4 The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary.
5 The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business.
6 Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired.
7 Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment.
8 Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages.
9 The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions.
10 Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions.
11 Consciousness of taking into account ethical values, when making decisions and being involved in business life.
12 Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences.
Activities Number Period Total Workload
Class Hours 0 0 0
Working Hours out of Class 0 0 0
Assignments 0 0 0
Presentation 0 0 0
Midterm Examinations (including preparation) 0 0 0
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 0 0 0
Quiz 0 0 0
Term Paper/ Project 0 0 0
Portfolio Study 0 0 0
Reports 0 0 0
Learning Diary 0 0 0
Thesis/ Project 0 0 0
Seminar 0 0 0
Other 0 0 0
Total Workload 0
Total Workload / 25 0,00
Credits ECTS 0
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