ECTS - University of Pisa
Scheda programma d'esame
FINANCIAL STATEMENT
MARCO ALLEGRINI
Academic year2016/17
CourseBUSINESS STUDIES
Code081PP
Credits6
PeriodSemester 2
LanguageItalian

ModulesAreaTypeHoursTeacher(s)
BILANCIOSECS-P/07LEZIONI42
MARCO ALLEGRINI unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge
The course is dedicated to the financial statements analysis, aimed at evaluating the competitive and financial performances of public and private companies. • Skills: Ability to understand the balance sheet, the income statement and cash flow statements. Ability to analyze financial statements and evaluate business performance • Knowledge: Knowledge of the main methods used in financial analysis (ratios, margins...) • Attitudes: Capacity of critically assessing the company financial position, economic performance and cash flows. Capacity of catching data and developing an informed judgment for investment and lending decisions
Assessment criteria of knowledge
The exam assesses the acquisition of the following: • Skills: Ability to understand the balance sheet, the income statement and cash flow statements. Ability to analyze financial statements and evaluate business performance • Knowledge: Knowledge of the main methods used in financial analysis (ratios, margins...) • Attitudes: Capacity of critically assessing the company financial position, economic performance and cash flows. Capacity of catching data and developing an informed judgment for investment and lending decisions

Methods:

  • Final written exam

Further information:
The exam is a mix of open-ended questions and exercises

Teaching methods

Delivery: face to face

Learning activities:

  • attending lectures
  • participation in discussions
  • individual study

Attendance: Advised

Teaching methods:

  • Lectures
  • Seminar
Syllabus
Course contents: - balance sheet analysis, financial structure and solvency analysis; - income statement and profitability analysis; - cash flow statements preparation and interpretation. - financial leverage
Bibliography
Caramiello, Di Lazzaro, Fiori, Indici di bilancio, Giuffré, 2003, Chapters: 4, 5, 6, 7, 11, 12 e 13. Marchi-Paolini-Quagli, Strumenti di analisi gestionale, ultima edizione, pp. 14-28 Sostero – Ferrarese. Strutture formali, indicatori e rendiconto finanziario, 2000. Chapters: 7, 8, 9 (chapter 9 until page 283). Alternative textbook: Calonr-Mladenovic-Loftus-Palm, Accounting: building business skills, Wiley & Sons, last edition, chapters: 11 and 12. Further materials to be requested to the teacher.
Work placement
Yes
Updated: 14/11/2016 17:27