Financial Statement Analysis (2009/2010)

Course code
4S02573
Name of lecturer
Silvia Vernizzi
Number of ECTS credits allocated
6
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
I semestre dal Oct 1, 2009 al Jan 16, 2010.

Lesson timetable

I semestre
Day Time Type Place Note
Monday 10:00 AM - 11:30 AM lesson Lecture Hall T.7  
Thursday 1:00 PM - 2:30 PM lesson Lecture Hall 2.6  

Learning outcomes

This course is aimed to introduce the concepts and the instruments necessary to understand the contents and the informative relevance of enterprises’ financial statement. Therefore, starting from the basic concepts of business economics, such as the definition of enterprise and the description of its objectives within the economic system, the course will deepen the issues concerning the contents and the structure of enterprises’ financial statement.

Syllabus

- Introduction to business economics: classification of enterprises and definition of the role played within the economic system.
- Objective function of enterprises.
- Management of enterprises: phases of life and cycles.
- Economic and financial structure: income, capital, financial requirements.
- Enterprise’s economic equilibrium.
- Financial statement: general rules, wording principles and structure.
- Contents and structure of the financial statement’s documents.
- Evaluation criteria of financial statements items.

Text book

“Economia dell’Impresa”, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007.

Assessment methods and criteria

The examination consists in a written exam.