ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS
|Academic year||2018/2019 Syllabus of previous years|
|Official course title||BILANCIO E ANALISI ECONOMICO-FINANZIARIA|
|Course code||ET0004 (AF:283639 AR:160464)|
|Degree level||Bachelor's Degree Programme|
|Educational sector code||SECS-P/07|
|Spazio Moodle||Link allo spazio del corso|
For this purpose, the course deals with the study of traditional tools for the financial statement analysis that are used to read and interpret business performances in order to assess the financial and economic status of the entity. Therefore, the course presents the key features of financial statements drawn up according to the Italian civil law and IFRS, the main approaches to classify the income statement and the statement of financial position, the principles for preparing the cash flow statement and the ratio analysis.
As students of the ECONOMIA E COMMERCIO - Bachelor's Degree Program have to know and understand how entities implement their decision-making processes to face economic problems, at the end of this course students will know financial statements and the other tools to support decisions. Therefore, they are expected to understand:
- the composition of the financial statements;
- the general structure of the balance sheet and income statement prepared in compliance with the Italian civil law and with IFRS;
- the structure and composition of the cash flow statement;
- the criteria for the reformulation of financial statements and the main aggregates and intermediate results deriving from them;
- the financial ratios to be used for the analysis of profitability and financial position of the entity.
2 APPLYING KNOWLEDGE AND UNDERSTANDING
Since students in the ECONOMIA E COMMERCIO - Bachelor's Degree Program must be able to provide an adequate analysis and economic-financial interpretation of business processes, at the end of this course the student will be able to:
- identify the main information contained in the financial statements;
- reformulate the balance sheet and the income statement;
- draw up a cash flow statement and understand the financial dynamics of the entity;
- calculate the financial ratios and understand the determinants of the financial and economic status of the entity;
- identify relationships among financial ratios and more generally the impact of the change in a financial ratio on an entity’s performance and financial position.
3 MAKING JUDGEMENTS
Since students in the ECONOMIA E COMMERCIO - Bachelor's Degree Program must be able to provide an adequate analysis and economic-financial interpretation of business processes, at the end of this course the student will be able to express a judgement on the ability of an entity with respect to the conditions of economic and financial equilibrium as well as on the improvement or deterioration of its situation and its economic-financial performance.
Those who have not passed the Business Administration exam cannot take the Accounting and Financial Statement Analysis exam.
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 statement presentation complying with IFRS.
Alternative presentation formats of the statement of financial position.
Alternative presentation formats of the income statement.
The cash flow statement and cash flow analysis.
The ratio analysis.
- par. from 5.1 to 5.3;
- par. 6.7 and 6.8.3;
- chapter 7.
The course is associated with tutorials that insist on the most applicative aspects of the program.
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: firstname.lastname@example.org.