Presentation

This class provides students with the tools for understanding the fundamental mechanisms of financial management of social and solidarity economy enterprises, and more particularly of associations. The financial information (balance sheets, profit and loss accounts, financial reports, etc.) produced by these organizations is analyzed from a dual perspective: internally, to be able to decipher management tools; and externally, to communicate with the third parties that constitute their environment.

Form of assessment

The number of ECTS credits and the assessment methods are likely to be different for students in credit exchange programmes.

Bibliography

• Associations 2014-2015, Édition Francis Lefebvre, Mémento pratique, 8^e édition, 2015.

Educational formula

Presentation of contents and illustrative cases.