ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

The course "Accounting and financial statement analysis" is among the main courses of the three-year degree course in Economics and Business and aims to provide a methodological framework to understand the management of the company through its main document: the financial statements which will be examined according to a consolidated set of analysis techniques.
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 IAS/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.

The set of knowledge that the course aims to provide is linked to the understanding of the financial statement model, the national and international accounting standards and the analysis techniques generally applied in practice.
To this end, will be provided a set of skills related to understand the financial statement document, to prevent risks and unfavorable events and suggest solutions to the management.

Knowledge of the company, in its institutional and accounting framework (methods of accounting recognition and financial statement document)
Binding prerequisite: passing the "Business Administration exam (12 cfu)".

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 IAS/IFRS.
Reformulation of the statement of financial position.
Reformulation of the income statement.
The cash flow statement and cash flow analysis.
The ratios analysis.

Sostero U., Ferrarese P., Mancin M., Marcon C., L'analisi economico-finanziaria di bilancio, Giuffrè editore, Milano, 5th edition, 2025

Written exam; the exam includes a series of open questions, variously articulated, with an exercise on financial flows, cash flow statement and ratios, with an indication of the scores for each question (approximately the exercise and the statement weigh for 40%; the open questions for 60%).
Regarding the grading scale for the exam:
A. Scores in the range of 18-22 will be assigned for:
- Sufficient knowledge of the textbooks and related topics
- Limited ability to use data and form independent judgments
B. Scores in the range of 23-26 will be assigned for:
- Fair knowledge of the textbooks and related topics
- Fair ability to use data and form independent judgments
C. Scores in the range of 27-30 will be assigned for:
- Good or excellent knowledge of the textbooks and related topics
- Good or excellent ability to use data and form independent judgments
D. The “laude” will be awarded to students with excellent knowledge and comprehension of the textbooks and related topics.

written

The lecturer has a duty to ensure that the rules regarding the authenticity and originality of exam tests and papers are respected. Therefore, if there is suspicion of irregular conduct, an additional assessment may be conducted, which could differ from the original exam description.

Regarding the grading scale for the exam:
A. Scores in the range of 18-22 will be assigned for:
- Sufficient knowledge of the textbooks and related topics
- Limited ability to use data and form independent judgments
B. Scores in the range of 23-26 will be assigned for:
- Fair knowledge of the textbooks and related topics
- Fair ability to use data and form independent judgments
C. Scores in the range of 27-30 will be assigned for:
- Good or excellent knowledge of the textbooks and related topics
- Good or excellent ability to use data and form independent judgments
D. The “laude” will be awarded to students with excellent knowledge and comprehension of the textbooks and related topics.

Conventional: Frontal lessons. Whenever possible and appropriate, frontal lessons alternate with active teaching techniques.

REGISTRATION FOR EXAM. Online registration is COMPULSORY. In case of registration problems, students are required to contact the economic campus a reasonable number of days BEFORE deadline.

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.

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development