This course introduces students to the reality of how companies work through the record of accounting information that tracks business activity. It shows how information is synthesized at the end of a period in basic documents such as the balance sheet to give rise to internal or external evaluations: audits, shareholders, banks, tax authorities, etc.

Temps présentiel : 35 heures

Charge de travail étudiant : 17.5 heures

Méthode(s) d'évaluation : Examen final