The course is aimed at the acquisition of theoretical and methodological principles for the drafting, analysis and interpretation of financial statements and consolidated financial statements.

Part One: the financial statement.
1 ) General theory of the financial statement. The financial statements: financial and economic content, legal constraints. The role of national accounting standards.
2 ) The assessment of the individual items of financial statements according to the statutory regulations and national accounting standards.

Part Two: reading and analysis of the financial statement. The consolidated financial statement.
1 ) Objectives and addressees of financial statement analysis. The reclassification of the balance sheet and the income statement. Analysis techniques of the financial statements.
2 ) The consolidated financial statements: corporate profiles for the establishment of business groups; the main methods of consolidation.

Accounting and business administration.

- Knowledge and understanding: at the end of the course, the student must have gained a good understanding of the contents of the financial statements and the drafting principles, with reference both to the financial statements and to the consolidated financial statements, with the help of the Italian Civil Code and the national accounting principles developed by Italian Accounting Board. Examples and modes of work are shown in the classroom during lessons and exercises. 

- Applying knowledge and understanding: at the end of the course the student must have acquired a good capacity to apply the knowledge gained for the drafting of the financial statements and for the calculation of the financial and income indicators. Examples of such applications are shown in the classroom during lessons and exercises.

- Making judgments: at the end of the course, the student must have acquired the ability to collect and interpret the data and information useful for expressing independent evaluation judgments on specific complex business situations by reading the financial statements.

- Communication skills: at the end of the course the student must have acquired a good ability to clearly communicate his ideas, discuss problematic business situations and propose solutions to specialist and non-specialist audience. The work mode is shown in the classroom during lessons and exercises.

- Learning skills: at the end of the course the student must have acquired a good capacity to deal with a high degree of autonomy the issues related to the drafting, reading and interpretation of the corporate financial statements, in order to deepen the knowledge gained during the course.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Seminars held by skilled professionals and industry experts.

Teaching

Frontal lectures and exercises. 

Course books

The teaching material provided by the teacher is available on the Moodle platform> blended.uniurb.it. 

Quagli A. (2017), Bilancio di esercizio e principi contabili, Ottava edizione, G.Giappichelli Editore.

Paolucci G. (2016), Analisi di bilancio. Logica, finalità e modalità applicative. Aggiornata con le novità sul bilancio 2016, Quarta edizione, FrancoAngeli.

Assessment

Expected learning outcomes will be evaluated through a written test that includes three open response questions, five multiple-choice questions, four exercises. The time available for the written exam is 2 hours.
The evaluation criteria are as follows: the level of mastery of knowledge, the degree of articulation of answers and the adequacy of explanation.
The assessment of the execution of each exercise mainly relates to the correctness of the procedure with which it was carried out.
Each of the criteria is evaluated based on a four-level scale with equal weight assigned to each criterion.
After passing the written exam (18/30), the student may, if he / she wants, access an oral exam for supplementary purposes. The final evaluation will consist of the evaluation obtained on the written test corrected by the score obtained in the oral.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

The teaching material provided by the teacher is available on the Moodle platform> blended.uniurb.it. 

Quagli A. (2017), Bilancio di esercizio e principi contabili, Ottava edizione, G.Giappichelli Editore.

Paolucci G. (2016), Analisi di bilancio. Logica, finalità e modalità applicative. Aggiornata con le novità sul bilancio 2016, Quarta edizione, FrancoAngeli.

Assessment

Expected learning outcomes will be evaluated through a written test that includes three open response questions, five multiple-choice questions, four exercises. The time available for the written exam is 2 hours.
The evaluation criteria are as follows: the level of mastery of knowledge, the degree of articulation of answers and the adequacy of explanation.
The assessment of the execution of each exercise mainly relates to the correctness of the procedure with which it was carried out.
Each of the criteria is evaluated based on a four-level scale with equal weight assigned to each criterion.
After passing the written exam (18/30), the student may, if he / she wants, access an oral exam for supplementary purposes. The final evaluation will consist of the evaluation obtained on the written test corrected by the score obtained in the oral.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.