Theory of Financial Statement (2006/2007)

Course not running

Course code
4S00396
Credits
10
Coordinator
Antonio Tessitore
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
lezione 1 6 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Antonio Tessitore
lezione 2 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Silvano Corbella
esercitazione 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Cristina Fasoli

Learning outcomes

Students attending this course are expected to already know the framework, the basic terminology and the essential firm's accounting concepts and tools.
The course aims to enhance student's large capacity to understand the formation process of accounting and financial statements, according to national accounting standards and considering also the most important international ones.
The capacity in understanding and analyzing the accounting and financial statements genesis and data will make students able to understand firm's economic and financial profile and will constitute the right way to approach the investigation both of consolidated financial statements and of firms operating in specific industries.

Syllabus

Description of Lessons Methods
The course is organized on weekly lessons. Also exercises will be developed, in particular referring to the following aspects: accounting and financial statements accordimg to the Italian national law's prescriptions: accounting and financial statements evaluation criteria; accounting and financial statements techniques of analysis. In addition, a manger and/or owner of an industrial firm will present and comment the accounting and financial statements, which will constitute a relevant point of reference for the entire analysis carried out during the course.

Assessment methods and criteria

The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test.