Concerned public

Module intended for the uninitiated wishing to understand the key elements of an income statement or balance sheet (management assistant, secretary, assistant accountant, payroll manager, …).


Be able to read and understand a balance sheet, an income statement and key ratios.

  • Read an income statement and a balance sheet.
  • The main accounting and financial terms.
  • Find essential and relevant information.
  • Analyze the financial situation of a company.
  • Individual courses: in company, at home or in our premises
  • Group lessons: in company or in our premises

Home classes can give you a tax reduction of 50% (according to the current finance law)

Practical arrangements :

The income statement

  • What is the income statement used for?
  • How is it organized?
  • Product items
  • The expense items

Stop on some complex positions:

  • Provisions: endowments and recoveries
  • The shock absorbers
  • Stocks
  • Expenses and exceptional products
  • Financial expenses and income
  • The formation of the result
  • Net income-to-equity link
  • Net income-dividends link

Intermediate management balances (GIS)

  • From profit margin to net income
  • The most significant balances

Balance sheet

  • What is the balance sheet for?
  • How is it organized?
  • Asset items
  • The net book value
  • Liabilities items

Focus on a few key positions:

  • Intangible assets, financial assets
  • Cash, equity
  • Indebtedness
  • The notions of BFR and FR

Significant ratios

  • What is a ratio?
  • The net margin rate
  • The subscription ratio
  • The profitability ratio
  • Self-financing capacity

Duration: to define together, according to your needs.
Price: Contact us.

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