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Course : Understanding a balance sheet and a profit and loss account

Practical course - 2d - 14h00 - Ref. BIL
Price : 1410 € E.T.

Understanding a balance sheet and a profit and loss account


Average of customer reviews Average of customer reviews Average of customer reviews Average of customer reviews
4,6 / 5




INTER
IN-HOUSE
CUSTOM

Practical course in person or remote class
Available in English on request

Ref. BIL
  2d - 14h00
1410 € E.T.

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Course schedule

1
Elements of company law

  • Reporting requirements, communication and auditing of company accounts.
  • The different types of company.
Hands-on work
Case studyIdentify the legal and fiscal obligations relating to the filing of annual accounts for each legal form of business.

2
Reminder of the principles of general accounting

  • Accuracy, reliability, prudence and consistency.
  • The accounting standards.
  • The French accounting code.
  • The legal and fiscal obligations, ways of monitoring, the role of the auditors.
Hands-on work
Case study Understand the accounting chain.

3
Content of the annual accounts

  • The balance sheet.
  • The profit and loss account. The notes.

4
Reminder of the financial statements

  • Financial interpretation of the balance sheet items.
  • Analysis of the assets: investments, the quality of the client portfolio, inventories and cash reserves.
  • Analysis of liabilities: equity, dividend distribution policy and debt.
  • The profit and loss account. The notes and the tax return.
Hands-on work
Familiarize yourself with the main items on the balance sheet and understand how they are classified (their rationale in terms of resources and employment).

5
Analysis of capital: the balance sheet

  • Concept of financial equilibrium in the balance sheet, key ratios.
  • Understanding the structural balances.
  • Balance at the top and bottom of the balance sheet.
Hands-on work
Case study Analyze the financial balance with the help of the working balance sheet.

6
Analysis of activity: the profit and loss account

  • Analysis of the formation of the net income: ordinary operations, the financial result, exceptional events.
Hands-on work
Case study Identify the items relevant to the calculation of the key ratios.

7
Intermediate management balances

  • The trading margin
  • Value added.
  • Gross operating income.
  • Operating income.
  • Recurrent income and net income
Hands-on work
Case study Understand the mechanisms for the analysis of profitability or the identification of business risk.

8
Financial analysis ratios

  • The main ratios.
  • Their use in financial communication.
Hands-on work
Case study Understand the mechanisms for the diagnosis of solvency or the identification of illiquidity risk.


Customer reviews
4,6 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
HASSIBA D.
30/06/25
5 / 5

Very good training. The trainer is very professional and very attentive to expectations. He listens to me and I learned a lot from him.



Publication date : 05/06/2024


PARTICIPANTS


PREREQUISITES


TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.

ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.

TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.

TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.

ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class

Last places available
Guaranteed date, in person or remotely
Guaranteed session

REMOTE CLASS
2026 : 11 June, 11 June, 24 Sep., 24 Sep., 19 Nov., 19 Nov.

PARIS LA DÉFENSE
2026 : 11 June, 24 Sep., 19 Nov.