Theory of Financial Statement (2007/2008)

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 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Silvano Corbella
Lezione 2 6 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Antonio Tessitore
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 have a strong knowledge concerning both the logical framework and the specific concepts as well as the construction technique related to the financial accounting of the firms.
The course enhances student’s capacity to understand the formation process of financial statements data on a large basis, mainly referring to the Italian laws but also looking at the International Accounting Standards.
A complete understanding of the financial statements origin and nature, as well as the capacity in analyzing them make students able to analyze firm’s financial and economic situation and represent a useful starting point in considering financial statement both at a consolidated level and of organizations 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: the financial statements based on the Italian national law prescription; the financial statements evaluation criteria; the financial statements analysis’ s techniques. In addition, a manger and/or owner will present and comment the financial statements of his Group, which will constitute a frequent base of discussion of the analysis carried out during the course.

Assessment methods and criteria

The exam is in written form both for attending and for non-attending students. Students have also the faculty to integrate the vote obtained in the written test with an oral exam.