Academic year
2019/2020 Syllabus of previous years
Official course title
Course code
ET0098 (AF:311178 AR:167561)
ECTS credits
Surnames Dl-Pas
Degree level
Bachelor's Degree Programme
Educational sector code
3rd Term
Course year
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The course contributes to the educational objectives of the Bachelor's Degree Programme, which aims to provide a complete training in the management field, because it develops knowledge and skills in business administration with reference to the representation and evaluation of entities through the accounting information.
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 AZIENDALE - Bachelor's Degree Programme have to know and understand how entities operate and how to handle the financial statements and the other tools to support decisions, at the end of this course, it is expected that students know and are able 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.
Since students in the ECONOMIA AZIENDALE - Bachelor's Degree Programme 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.
Since students in the ECONOMIA AZIENDALE - Bachelor's Degree Programme 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.
To tackle the course, it is necessary to have already learnt the basic concepts and language of the economic analysis of business processes and the basic skills of accounting for business events and preparation of financial statements, which have been developed in the Business Administration course.Those who have not passed the Business Administration exam cannot take the Accounting and Financial Statement Analysis exam.

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
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, 2019, II edizione
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:

Definitive programme.
Last update of the programme: 25/03/2019