The course intends to introduce students to the notions and instruments indispensable to an understanding of the content and informative value of business balance sheets. Therefore, the course will lead students from some basic concepts of business economics, such as revenues and working capital, towards a knowledge of balance sheet structures in compliance with the regulations in force. Analytic instruments which allow to monitor economic, patrimonial, and financial trends of companies will also be introduced, with particular reference to those operating within international commerce.
| Author | Title | Publisher | Year | ISBN | Note |
| Facchinetti Imerio | L'ABC del bilancio (Edizione 5) | Il sole 24 ore | 2005 | Per indicazioni precise sui capitoli da studiare nel testo indicato si veda il file "programma frequentanti e non" allegato come materiale didattico |
Assessment will be by written examination, further information will be provided during the lectures and on the Faculty web pages.
1 - Il sistema azienda; la gestione delle imprese
(pdf, it, 200 KB, 01/03/07)
2 - Gli aspetti di analisi della gestione
(pdf, it, 320 KB, 02/03/07)
3 - Introduzione al bilancio
(pdf, it, 207 KB, 13/03/07)
4 - Principi generali, di redazione e di struttura
(pdf, it, 307 KB, 16/03/07)
5 - Analisi dei contenuti dello stato patrimoniale
(pdf, it, 653 KB, 23/03/07)
6 - Analisi dei contenuti del conto economico
(pdf, it, 320 KB, 26/04/07)
7 - L'analisi di bilancio
(pdf, it, 51 KB, 07/05/07)
Programma corso frequentanti e non
(pdf, it, 40 KB, 01/03/07)
Schemi di bilancio
(pdf, it, 55 KB, 23/03/07)
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