ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

Academic year
2016/2017 Syllabus of previous years
Official course title
BILANCIO E ANALISI ECONOMICO-FINANZIARIA
Course code
ET0004 (AF:213778 AR:103736)
Modality
On campus classes
ECTS credits
6
Subdivision
Degree level
Bachelor's Degree Programme
Educational sector code
SECS-P/07
Period
3rd Term
Course year
2
Where
VENEZIA
The course aims to explain the main tools for analysing the financial statements in order to understand the business performance and express a judgement about the financial and economic status of the entity. To this purpose the course deals with the key features of the financial statements according to the Italian civil law and IFRS, the main approaches to classify the income statement and the statement of financial position, the ratios analysis and the principles for preparing the cash flow statement.
Business Administration
Viewing the business through the financial statements
The economic-financial model and the financial statements
Objective and contents of the financial statements
The legal form of the financial statement according to the Italian civil law
The financial statements presentation according to IFRS
Reformulation of the statement of financial position
Reformulation of the income statement
The cash flow statement and cash flow analysis
The ratios analysis
For the course A-Di (prof. C. Marcon) and the course Pat-Z (prof. U. Sostero):
U. Sostero, P. Ferrarese, M. Mancin, C. Marcon, L'analisi economico-finanziaria di bilancio, Seconda edizione, Giuffrè editore, Milano, 2016

For the course Dl-Pas (prof.ssa M.S. Avi:
M. S. Avi, Il sistema informativo integrato, Vol I, Analisi aziendali di natura economico-finanziaria: il bilancio come strumento di gestione. Cafoscarina Editore, Venezia, 2017
M.S.Avi, Casi ed esercizi di analisi di bilancio attuati nell'ambito di un sistema informativo integrato, Cafoscarina editore, venezia, 2017)
written
Per il corso Prof. Avi:
L'esame comprenderà domande tecniche e domande aperte. A ciascuna domanda sarà assegnato un voto. Il voto finale deriverà dalla sommatoria delle varie valutazioni attribuite alle varie domande.
Conventional
Italian
  • Course with sustainable contents
  • University credits of sustainability: 1
  • Lecture notes, material for reference or for self-assessment available online or as e-book