Financial Statement Analysis (2016/2017)

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 3, 2016 al Jan 21, 2017.

Lesson timetable

I SEMESTRE
Day Time Type Place Note
Thursday 3:10 PM - 4:50 PM lesson Lecture Hall 2.6  
Friday 10:10 AM - 11:50 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

-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.

TEACHING MATERIAL
- “Economia dell’Impresa”, A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007.
- "I principi contabili per il bilancio d'esercizio", di E. Santesso, U. Sostero, EGEA, Milano, 2016.
- Additional readings communicated during class lessons.

Reference books
Author Title Publisher Year ISBN Note
B. Campedelli - A. Beretta Zanoni Economia dell'impresa Il Mulino - Bologna 2007 978-88-15-11960-5
Santesso E., Sostero U. I principi contabili per il bilancio d'esercizio EGEA 2016

Assessment methods and criteria

The examination consists in a written exam.

STUDENT MODULE EVALUATION - 2016/2017