Accounting - particularly through its influence on the various functions of the company - is an essential information system in the business world. It is therefore essential for future managers to develop a certain familiarity with financial accounting, which will enable them to use financial statements and understand the accounting issues. Developing this familiarity implies:
To learn the accounting "language" , with its specific vocabulary and grammar;
To know how the financial statements are prepared;
To be able to then use the information contained in the financial statements in an analysis based on the overall interpretation of these statements, the ratios and the notes;
And to feel more at ease with accounting documents such as annual reports.