Financial Statement Analysis (2012/2013)

Course code
4S02573
Name of lecturer
Silvia Vernizzi
Coordinator
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 2, 2012 al Jan 12, 2013.

Lesson timetable

I semestre
Day Time Type Place Note
Wednesday 11:30 AM - 1:00 PM lesson Lecture Hall 2.5  
Thursday 10:00 AM - 11:30 AM lesson Lecture Hall 2.6  

Learning outcomes

This course is aimed at introducing the concepts and the tools necessary to understand the contents and the
informative relevance of financial statements. 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

PROGRAM
- 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.
BIBLIOGRAPHY
- “Economia dell’Impresa”, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007.
- L’ABC del bilancio” di I. Facchinetti, Il Sole 24 Ore, Milano, 2005

Assessment methods and criteria

EXAMINATION
The examination consists in a written exam.