The course is aimed at the acquisition of theoretical and methodological principles for the drafting, analysis and interpretation of financial statements and consolidated financial statements.

Part One: the financial statement.
1 ) General theory of the financial statement. The financial statements: financial and economic content, legal constraints. The role of national accounting standards.
2 ) The assessment of the individual items of financial statements according to the statutory regulations and national accounting standards.

Part Two: reading and analysis of the financial statement. The consolidated financial statement.
1 ) Objectives and addressees of financial statement analysis. The reclassification of the balance sheet and the income statement. Analysis techniques of the financial statements.
2 ) The consolidated financial statements: corporate profiles for the establishment of business groups; the main methods of consolidation.

General and applied accounting.

- Knowledge and understanding: knowledge and understanding of the financial statement and the principles that govern the drafting, with reference both to the financial statements and to the consolidated financial statements, with the help of the Civil code and national accounting standards developed by OIC. The check will be carried out on examination with specific theory questions (open-ended questions and questions with multiple answers). 

- Applying knowledge and understanding: the ability to use the acquired knowledge to draft, read and correctly interpret the financial statements. The check will be carried out on examination with exercises which request to prepare and analyse financial statements.

- Making judgments: the ability to gather and interpret data and useful information to make independent judgements about specific complex corporate situations, though the reading of the financial statement. The check will be carried out on examination with questions which request personal judgements about specific corporate situations. 

- Communication skills: the ability to clearly and effectively communicate with a good mastery of the specific vocabulary related to the topics covered during the course, to specialist and non-specialist audience. The check will be carried out on examination with questions to which it needs to reply by organizing, processing and communicating the available information.

- Learning skills: the ability to deal, with a high degree of autonomy, with the issues relating to the drafting, reading and interpretation of the company balance sheet, in order to deepen the knowledge acquired during the course. The check will be carried out on examination with questions through which evaluating the skill acquisition to draft and assess the balance sheets. 

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Seminars will be organized during the term.

Teaching

Frontal lectures and exercises. 

Course books

- M. Paoloni (a cura di) (2005), Il bilancio d'esercizio nel contesto nazionale ed internazionale, Giappichelli, Torino (esclusi i capp. I, II e III),

- G. Ferrero, F. Dezzani, P. Pisoni, L. Puddu (2006), Analisi di bilancio e rendiconti finanziari, Giuffré (sezione prima: capp. 2 e 3).

- G. Ferrero, F. Dezzani, P. Pisoni, L. Puddu (2006), Analisi di bilancio e rendiconti finanziari, Giuffré (parte prima, sezione prima: capp. 1-4-5-6-7-8-9-11-12; pagg. 152-168; parte prima, sezione terza: capp. 1-2-3-4).

Assessment

Written test: four exercises, three open-ended questions, five questions with multiple answers.

In the event that the student is not satisfied with the result obtained in the written test, he/she may also ask to take the oral exam.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Teaching

Frontal lectures and exercises.

Course books

- M. Paoloni (a cura di) (2005), Il bilancio d'esercizio nel contesto nazionale ed internazionale, Giappichelli, Torino (esclusi i capp. I, II e III),

- G. Ferrero, F. Dezzani, P. Pisoni, L. Puddu (2006), Analisi di bilancio e rendiconti finanziari, Giuffré (sezione prima: capp. 2 e 3).

- G. Ferrero, F. Dezzani, P. Pisoni, L. Puddu (2006), Analisi di bilancio e rendiconti finanziari, Giuffré (parte prima, sezione prima: capp. 1-4-5-6-7-8-9-11-12; pagg. 152-168; parte prima, sezione terza: capp. 1-2-3-4).

Assessment

Written test: four exercises, three open-ended questions, five questions with multiple answers.

In the event that the student is not satisfied with the result obtained in the written test, he/she may also ask to take the oral exam.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.