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.
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
EXAMINATION
The examination consists in a written exam.
