Financial accounting
Find out about the next sessions of our Financial accounting program below. Click on the session you're interested in to see the full calendar.
Presentation of the program
Understanding and analysing financial statements (balance sheet, income statement, cash flow statement) and their key components (shareholders' equity, net income, operating cash flow, etc.) helps to better assess the financial health of companies (profitability, default risk).
This module focuses on accounting and financial vocabulary and a number of key concepts, with plenty of illustrations (exercises and case studies).
The aim is not to train accountants or financial analysts, but to help company managers (at various levels) formulate relevant financial analyses to facilitate decision-making.
This 3-day module, offered by the Executive Education HEC Lausanne, sheds clear and precise light on the content of accounting information and its analysis using a methodical approach.
Learning objectives
- Define the content of financial statements, as well as the advantages and limitations of accounting information.
- Assess a company's financial situation using its financial statements.
- Extract key information from financial statements in order to make relevant decisions.
Target audience
- Anyone wishing to understand the content of an organization's financial statements.
- Company managers (at various levels) with a "non-financial" profile.
- Accountants with basic training wishing to develop their careers.
About the program
This short program Financial accounting was built for professionals seeking to learn about fundamental concepts and then practice them trough practical exercises. There is a strong emphasis on practical application supported by academic excellence, with the use of exercises and break-out groups, industry examples and guest speakers. The fundamental notions will be presented beforehand, then supplemented and illustrated by numerous practical exercises based on real cases .
This approach will allow the participants to deploy the concepts presented during the course as well as forging a strong analytical mindset to tackle future challenges they might face on .
our speakers
main program
Program's sessions
- full dates
- 21, 22 and 29 August 2026
- language
- French
- registration
- Before 31 July 2026
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How do I read a balance sheet in simple terms?
The program helps you understand what assets, liabilities, and equity represent. You learn to see what the balance sheet truly says about the financial health of a company. This structured reading makes your analysis easier without getting into unnecessary technical detail.
How do I know if my company is profitable?
You work on analyzing the income statement and its key indicators. The program shows you how to interpret net income and margins. You gain clarity in assessing economic performance.
What is the cash flow statement for?
It helps you understand where money comes from and how it is used. The module helps you distinguish between accounting profitability and actual cash position. This distinction is essential to avoid risky decisions.
Is this useful if I am not an accountant?
Yes. The program is designed for non-financial managers. The vocabulary is explained clearly and illustrated through real-world cases. You develop a practical autonomy that is useful in your interactions with finance teams.
How do I spot a financial risk in the accounts?
You learn to identify certain warning signs in financial statements. The program helps you connect the numbers to operational reality. This vigilance strengthens the quality of your decisions.
How do I use financial data to make better decisions?
You discover how to extract key information from financial statements. The module shows you how to support your choices with reliable data. The numbers become a management tool, not just a reporting exercise.
What are the limitations of accounting information?
The program highlights that financial statements provide a structured but partial picture. You learn to complement the analysis with your understanding of on-the-ground realities. This nuance sharpens your judgment.
How quickly can I apply these concepts in my company?
The hands-on exercises allow you to analyze situations close to real life. You can revisit your own financial statements with a clearer framework. This methodical approach improves both your reading and your decision-making.
What are the terms and conditions applicable to this course ?
Contact us
The quality of the training and the professionalism of the instructors are reflective of HEC Lausanne.
- full dates
- 21, 22 and 29 August 2026
- language
- French
- registration
- Before 31 July 2026