ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

The Bachelor of Science Degree in Economics and Business aims to provide:
the knowledge needed to understand and critically analyse economic phenomena at various levels (macroeconomic, market, enterprise);
the skills needed to tackle the economic problems of private companies and public bodies;
the knowledge required to continue studying successfully at master's or master's level.
These objectives are pursued through flexible and multi-purpose training, based on knowledge of economic, legal, business and mathematical-statistical issues, which together provide an overview of economic issues.
Two curricula (Economics and Commerce, in Italian; Economics, Markets and Finance, in English) are foreseen, mirroring each other and aimed at analysing the different national and international economic realities. Baef teaching allows students to have the budgetary analysis bases that the degree course requires.

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

Those who take the Financial Statements and Economic and Financial Analysis (BAEF) must have already taken the Business Administration(those who have not taken the minutes cannot take BAEF)

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

rof.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

The test is only written. It have 6/7 techical question and 2/3 open question. Every question have a valutation. The final valutation of the test is the sum of the valutation of the question.

The lessons are held by the teacher in a conventional way, even if the teaching methodology used provides the possibility of talking to the students during the lessons. Students can ask the teacher for any information they do not understand

Italian language.
Accessibility, Disability and Inclusion

Accommodation and support services for students with disabilities and students with specific learning impairments



Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support

services and accommodation available to students with disabilities. This includes students with

mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

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