Catalogo dei Corsi di studio

Knowledge and understanding: students will be able to understand the pillars of balance sheet as communicative report towards stakeholders.
Applying knowledge and understanding: students will be able to understand the meaning of income and capital, balance sheet principles, balance sheets aims and international accounting process.
Making judgement: students will develop technical ability on the content and criteria used in the balance sheet of business companies.
Communication skills: students will develop the ability to argue on main topics on balance sheet.
Learning skills: students will be able to continue several studies especially referring to business administration.

Programme

Financial statement: a theoretical perspective
The financial statements as an information tool for the company's stakeholders.
The nature of the income and related working capital.
Purposes of the financial statements and evaluation criteria.
Financial statement: legislation and accounting aspects
The financial statements according to the national accounting regulations: Legislative Decree 127/1991, updated by Decree 6/2003 and Legislative Decree 139/2015, as well as the OIC accounting standards updated to December 2017. The general clause of the financial statements; the general principles for preparing the financial statements; the particular evaluation criteria of the main balance sheet items: fixed assets (tangible, intangible and financial; other financial assets; inventories.
Financial statement: performance analysis
Reclassification of the balance sheet with the financial criterion and the balance sheet indicators.
Reclassification of the balance sheet with management criteria and income balance indicators.
Reclassification of the income statement at cost of sales and value added and the income balance indices.
The construction of the financial statement and the indicators of economic equilibrium.

Adopted texts

1) G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007.
2) P. CAPALDO, Reddito, capitale e bilancio di esercizio. Una introduzione, Giuffrè, Milano, 1998
3) C. CARAMIELLO, G.FIORI, F. DI LAZZARO, Indici di bilancio, Cedam, 2005.
4) G. FERRERO, F. DEZZANI, P. PISONI, L. PUDDU, Le analisi di bilancio. Indici e flussi, Giuffrè, Milano, 2006.
5) G.LOMBARDI STOCCHETTI (a cura di), Ragioneria, Pearson,, Torino, 2019.
NON-attending students must contact by mail the professor to define the program

Prerequisites

Economia aziendale is a prerequisite for the exam

Exam modes

The exam is a written test with exercises and theoretical questions