5008 - ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

The course major educational objective is to develop students' skills in recording business operations and in preparing and analyzing financial statements. The course intends to provide students with the basic accounting methodology, consisting in collecting, classifying and recording accounting data, and with the basic tools to analyze and interpret corporate financial reports.

The course addresses the following main issues:

1. Accounting methodology: how to record business operations.
2. Financial Statement contents: the Income Statement, the Balance Sheet and the Notes to the Financial Statement.
3. Financial Statement according to the Italian Law.
4. Financial Statement Analysis.

The textbooks will be indicated by the teacher on the first day of class.

Students are required to take a written examination.
Each student can choose to take either two mid-term exams or a single final exam.
The first mid-term exam will be scheduled after the first half of the course, the second mid-term exam will be scheduled after the end of the course. All single final exams will be scheduled after the end of the course.