Comptabilité et gestion financière

Comptabilité et gestion financière
Diplôme d'ingénieur de l'École et observatoire des sciences de la Terre (EOST)Parcours Diplôme d'ingénieur de l'EOST

ComposanteÉcole et observatoire des sciences de la Terre (EOST)

Description

Introduction à l’entreprise

  1. L'entreprise et son environnement
  2. Classifications : juridique, type d’activités, taille
  3. Les grandes fonctions de l’entreprise et son organisation

Eléments de base de la comptabilité

  1. Principes de base de comptabilité générale
  2. Les documents de synthèse (Compte Résultat et Bilan)

Eléments d’analyse financière

  1. Fonds de roulement et besoin en fonds de roulement (FR et BFR)
  2. Rentabilité : soldes intermédiaires de gestion
  3. L’analyse financière par les ratios

Création de valeur et marchés financiers

  1. Le circuit financier fondamental de l’entreprise et la création de valeur
  2. Les objectifs de l’entreprise et ses acteurs fondamentaux : actionnaires, dirigeants, créanciers, marchés financiers et la société.
  3. Principes fondamentaux de valorisation des actifs financiers : la valeur temps, le risque, l’efficience des marchés et l’absence d’opportunités d’arbitrage
  4. Présentation des marchés d’actions et d’obligations

Décisions d’investissement et de financement

  1. Décision d’investissement et coût du capital
  2. Comment l’entreprise doit-elle se financer ?

Introduction to the company
1. The company and its environment
2. Classifications: legal, type of activity, size
3. The main functions of the company and its organization
Basic elements of accounting
1. Basic principles of general accounting
2. Summary documents (Income statement and Balance sheet)
Elements of financial analysis
1. Working capital and working capital requirements
2. Profitability: intermediate management balances
3. Financial analysis ratios
Value creation and financial markets
1. The fundame ntal financial circuit of the company and the creation of value
2. The objectives of the company and its fundamental actors: shareholders, managers, creditors, financial markets and the company.
3. Fundamental principles of financial asset valuation: time value, risk, market efficiency and absence of arbitrage opportunities
4. Introduction to equity and bond markets
Investment and financing decisions
1. Investment decision and cost of capital
2. How should the firm finance itself

A la fin de ce cours, vous serez capable de :
Réaliser un diagnostic simple sur la santé d’une entreprise
Carry out a simple diagnosis on the health of a company
 

Compétences visées

Présenter les concepts et indicateurs essentiels de gestion financière et de comptabilité afin de permettre aux étudiants de lire et de comprendre l’information financière

Introdution of essential financial management and accounting concepts and indicators to enable students to read and understand financial information
 

School regulations

The curriculum includes three years of study: admissions, the organisation of studies, assessments, placements and vivas, graduation and international exchanges are all explained in the current school rules (pdf).

First and second year courses

First and second year courses

  • General modules: mechanics, geology, mathematics, IT, digital analysis, signal processing, inverse methods.
  • Geophysical methods: physics of the Earth, seismology, seismic modelling and imaging, geodesy, gravimetry, potential methods, geomagnetism, electromagnetism, rock physics and fracture, hydrology.
  • Practical work: geophysical measurements in the field (photo) and in the laboratory, geology field placements in the Alps.
  • Languages and economic and social sciences: English, modern language 2, economics, industrial property, management, sustainable development, ethics, quality, company health and safety
  • IT and research projects, shared with the first year of the master’s degree
  • Summer placements at a laboratory or company, with numerous opportunities abroad (international placement contact: Mike Heap)

Third year course

Students have a choice of 3 specialisations in the third year:

  • Geophysics applied to the exploration and production of raw materials: seismic and hydrodynamic characterisation of reservoirs, seismic processing and interpretation, potential methods.
  • Geophysics applied to geotechnics: geotechnics and the resistance of materials applied in civil engineering, geomechanics, hydrogeophysics, electromagnetic methods, earthquake.
  • Hydrogeology, hydrogeochemistry, hydrogeophysics (HydroG3).

Additional teaching:

  • Languages and economic and social sciences: English, energy economy, company strategy and structure.
  • Geophysics field camp in Alsace (photo).  Here are images of a normal fault in the Rhine Graben taken by students.
  • 6-month industry placement culminating in the writing of a dissertation and a viva before a jury in order to obtain the engineering degree. The placements are carried out all over the world.