FINANCIAL ACCOUNTING

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2015/2016

Type of Course:

Basic

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in ECONOMICS AND MANAGEMENT

Location:

SASSARI

Disciplinary Sector:

Business Administration

Credits:

Programme Year:

Professor and Collaborators:

MARINÒ Ludovico

Hours of classroom activity:

Prerequisites:

BUSINESS ADMINISTRATION

AF code:

40004227

Assessment Methods

Verification of learning:

WRITTEN TEST

Teaching period

Second semester

Objectives

Learning outcomes of the course unit:The course is focused on the techniques to build and interpret the financial statement. The formative path is focused on deepen the content of a financial statement and the evaluation criteria and the criticalities concerning the use of financial statement analysis, on the basis of the most recent theories about business performance measurement. One of the main purposes of the course is to allow to the student to acquire specific knowledge to use the financial statement in decision making processes. Firstly, the Italian statutory financial statements’ principles will be deepened with a specific focus to the Italian and international accounting standards and to the evaluation criteria for the financial statement’s item. Finally it will be outlined the most known techniques for the financial statement analysis

Contents

Financial statement functions.  Legislation about financial statement  Italian statutory laws on financial statement.  Financial statement general clause and accounting principles  National and International accounting standards  Financial statement content and structure  Contents of balance sheet, profit and loss account and additional note  Abridged financial statement  Financial statement evaluations  Financial statement analysis: objectives and techniques  Balance sheet reclassification on the basis of financial or economic criterion  Financial analysis  Capital investment rigidity analysis  Financial index analysis  Capital strength analysis  Liquidity analysis  Profit and loss account reclassification models  Break even analysis  Profitability analysis  Operative profitability analysis  Equity profitability  Financial and operaTIVE LEVERAGE

Recommended Bibliography

GIUNTA F., PISANI M., Il bilancio, Rimini, Maggioli, new edition, in press.
While awating for the new edition, professor will communicate at the beginning of the course which chapters of the old edition (2008) useful for the praparation of the exam.
- CARAMIELLO C., DI LAZZARO F., FIORI G., Indici di bilancio. Strumenti per l’analisi gestionale, Milano, Giuffrè, 2003 (Chapters no. 14,15,16,17,18,19 excluded)
Reference book:PODDIGHE F. (a cura di), Analisi di bilancio per indici. Aspetti operativi, Padova Cedam, 2001. CARAMIELLO C., Il rendiconto finanziario, Milano, Giuffrè, 1993.
GIUNTA F., PISANI M., Il bilancio, Milano, Apogeo, 2008

Teaching Methods

Lessons and exercises

Contacts/More Information

Readiness to offer individual assistance also in a foreign language (please specify) to incoming students: SI X Lingua / Language Inglese

FINANCIAL ACCOUNTING

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FINANCIAL ACCOUNTING