Financial Statement Analysis (2019/2020)

Course code
4S02573
Name of lecturer
Sara Moggi
Coordinator
Sara Moggi
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 (Lingue e letterature straniere) dal Sep 30, 2019 al Jan 11, 2020.
Web page
http://www.dlls.univr.it/?ent=oi&aa=2019%2F2020&codiceCs=L71&codins=4S02573&cs=392&discr=&discrCd=&lang=it

Lesson timetable

Go to lesson schedule

Learning outcomes

The course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. The course, therefore, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management balances, will deepen the issues related to the contents and the structure of the financial statements required by current legislation. At the end of the course the students will be able to interpret the financial statement and to apply the most important analysis techniques to take decisions.

Syllabus

• Introduction to business administration: classification of companies and definition of the role they play in the economic system.
• The economic-financial structure of the firm: income, capital, financial requirement
• The financial statements: general clause, principles of preparation and structure.
• Structure and contents of financial statement.
• Valuation criteria on financial statement items.
• Non-financial disclosure

COURSE MATERIALS
MATERIALE DIDATTICO
• Course Slides
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (First Part)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Chapters 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti

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
Alberti, Leardini, Rossi, Maggi Il bilancio d'esercizio. Formazione, lettura, interpretazione Franco Angeli 2018

Assessment methods and criteria

The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.