Associate's degree (Bac+2) - Management and Accounting

The Management and Accounting course aims to provide students with the essential financial and management tools for strategic decision-making within a company. It offers a solid foundation in accounting, while also covering concepts of financial management, budgeting, and management control.

• Introduction to Accounting: Understanding the basic principles of accounting, including bookkeeping, double-entry bookkeeping, and recording financial transactions.
• Financial statements: In-depth study of the main financial statements (balance sheet, income statement, cash flow statement) and their interpretation to assess the financial health of a company.
• Analytical accounting: Analysis of costs and their allocation, calculation of cost prices, and cost management methods (ABC – Activity-Based Costing) for better decision-making.
• Budget management: Preparation and monitoring of budgets, budget control, and adjustment of financial forecasts to manage the activity optimally.
• Financial analysis: Learning about financial ratios (liquidity, profitability, solvency) and analytical tools to evaluate the performance and profitability of a company.
• Management control: Implementation of internal control systems to monitor and improve company performance, with an emphasis on managing gaps between objectives and actual results.