Corso di studio in Economia Aziendale

Financial Accounting (Ragioneria)

Financial Accounting

Anno accademico 2014/2015

Sommario insegnamento

• Obiettivi formativi
• Risultati dell'apprendimento attesi
• Programma
• Testi consigliati e bibliografia
• Note
• Strumenti didattici

Obiettivi formativi

This course aims at developing advanced skills required to interpret, analyze and assess financial information presented Financial Statements prepared according to EU rules.

Risultati dell'apprendimento attesi

Key competences

1) Knowledge and understanding ability.

Students will be able to understand and gain knowledge about the regulatory and professional requirements related to the preparation and presentation of the Financial Statements

2) Capability to apply knowledge and understanding


Students will be able to analyse and interpret the financial statements.

3) Capability to approach the subject in a critical manner

Students will be able to gain consistent knowledge in order to identify key influencing factors in assessing companies’ financial performance.

4) Communication abilities

Ability to handle and communicate useful information related to the preparation of Financial Statements.

5) Learning ability

Successful learning will be linked to a deep understanding of companies’ structure and strong knowledge according to the regulatory and professional requirements needed in the preparation and presentation of the Financial Statements.

Further information

The successful preparation of this course relies on a deep knowledge of financial statement techniques and principles of preparation. 
The exam consists in: 
- a written test with open questions; 
- an individual or group case assignment, related to an analysis of a Financial Statements. Further details regarding the assignment will be communicated at the beginning of the course and published on Klips. 
The final mark is the average between the mark achieved in the written test and the assignment mark.

Programma

Contents

This course presents main issues related to the preparation and the analysis of general purposes financial statements. 
Course outline: 
Objectives of general purposes financial statement 
1. Users of financial statement 
2. The elements of financial statement 
3. Recognition of the elements of financial statement 
Measurement of the elements of financial statement 
1. Intangible assets 
2. Properties, plants and equipments 
3. Financial assets 
4. Inventories 
5. Receivables 
6. Provisions 
Tools and sources for financial statement analysis 
Ratio analysis of financial statement 
Capital structure and solvency 
1. asset composition 
2. capital composition 
3. capital structure measure for solvency analysis 
Short-term liquidity 
1. working capital analysis 
2. liquidity ratio 
3. quick ratio 
Profitability analysis 
1. Return on sales 
2. Return on invested capital 
3. Return on equity 
Cash-flow analysis 
1. The funds flow cycle 
2. The cash flow statement 
3. Interpreting funds flows data

Textbooks

M. Cisi. Financial Statements Analysis – Theory and cases. CELID, Torino, 2013

Exercises, simulations and real cases are available on www.klips.it.

Note

Il Corso di Studio in senso proprio è quello visualizzato all’atto dell’accesso su Campusnet. Nella videata dell’insegnamento, è indicato impropriamente come “Corso di Studio” il/i percorso/i del Corso di Laurea in cui l’insegnamento stesso è inserito.

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