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

Part One: the financial statements.

1) 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.

Notes on deferred taxes.

Part Two: reading and analysis of the financial statements.

1 ) Objectives of financial statement analysis. The reclassification of the balance sheet and the income statement. Analysis techniques of the financial statements.

Accounting and business administration I

- Knowledge and understanding: at the end of the course, the student must have gained a good knowledge of the contents of the financial statements and the drafting principles concerning the financial statements, with the help of the Italian Civil Code and the national accounting principles developed by the Italian Accounting Board. Examples and work modes 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 to draft financial statements and calculate 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 communicate his ideas, discuss problematic business situations, and propose solutions to specialist and non-specialist audiences. 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, to deepen the knowledge gained 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

The course will use the following teaching methods
- lectures;
- practice exercises;
- interactive presentations using Wooclap.

Innovative teaching methods

Teaching adopts innovative methods: problem-based learning, learning by doing, and debate.

Attendance

There is no obligation to attend. However, attendance is recommended. 

Course books

Quagli A. (2023), Bilancio di esercizio e principi contabili, Edizione XI, G.Giappichelli Editore (excluding chapter 15).

Paolucci G. (2023), Analisi di bilancio e finanziaria. Logica, finalità e modalità applicative. Sesta edizione, FrancoAngeli (excluding chapter 9).

Assessment

Expected learning outcomes will be evaluated through a written test that includes five 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 criterion is evaluated based on a four-level scale with an 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.

Teaching

For non-attending students, the same procedures, obligations, study texts and assessment methods apply to attending students.

Attendance

For non-attending students, the same procedures, obligations, study texts and assessment methods apply to attending students.

Course books

Quagli A. (2023), Bilancio di esercizio e principi contabili, Edizione XI, G.Giappichelli Editore (excluding chapter 15).

Paolucci G. (2023), Analisi di bilancio e finanziaria. Logica, finalità e modalità applicative. Sesta edizione, FrancoAngeli (excluding chapter 9).

Assessment

Expected learning outcomes will be evaluated through a written test that includes five 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 criterion is evaluated based on a four-level scale with an 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.

The student can request to sit the final exam in English with an alternative bibliography.