Année universitaire 2024/2025

Les finances publiques constituent un intérêt croissance pour les différents Etats. Elles servent à assurer les dépenses gouvernementales grâces à des différentes sources, taxation gouvernementales. Elles ont été conçues dans une perspective d'assurer le fonctionnement des institutions gouvernementales ( services de sécurité, prestations de services etc). Elles présentent une interprétation 'différente selon de la pensée économique. Elles obéissent à des procédures légales et à des institutions pour qu'elles deviennent un enjeu des forts enjeux politiques, économiques et sociaux. L’absence de maîtrise de ces enjeux ne permet pas d’appréhender la réalité de cette discipline.

Financial mathematics is a subject that delves into the principles and calculations used to analyze and manage money over time. A key focus in this module is the relationship between the value of money and time, which is fundamental in determining how investments grow and debts are repaid.

The module covers essential concepts like simple and compound interest. Simple interest applies to cases where interest is calculated only on the initial principal, making it straightforward for short-term scenarios. Compound interest, however, involves interest on both the initial principal and the accumulated interest from previous periods, creating a powerful effect over time and leading to exponential growth.

Students will also explore payment calculations, essential for understanding installment plans, savings goals, and financial planning. Finally, loan amortization is covered to help students grasp the processes involved in repaying loans through scheduled payments, including principal and interest, enabling the calculation of outstanding balances and total interest over time. These concepts build a solid foundation for managing personal and corporate finances.

The objective of this course is to learn the basic elements of information systems and to acquire the necessary knowledge of databases management using Access.

This course is intended for second year Finance and accounting students.