Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on STRATEGIC MANAGEMENT AND ACCOUNTANCY PROFESSION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

The general aim of the course is to provide the tools necessary for the analysis and the
understanding of economic-financial communication, compulsory and voluntary, disclosed by companies.

Prerequisites

Syllabus

The financial statements according to national and international regulations: balance sheet, income statement, notes, cash flow statement and statement of changes in the
net assets. The financial statement analysis. The director's report, the corporate governance report, the report of the board of statutory auditors, the report of the auditing firm, as well as all
the other documents voluntarily prepared by the companies (eg social report, environmental balance).

The financial statements according to national and international regulations: balance sheet, income statement, notes, cash flow statement and statement of changes in the
net assets. The financial statement analysis. The director's report, the corporate governance report, the report of the board of statutory auditors, the report of the auditing firm, as well as all
the other documents voluntarily prepared by the companies (eg social report, environmental balance).

Teaching Methods

frontal lessons and exercises.

Textbooks

Quagli A., Bilancio d’esercizio e principi contabili, Giappichelli, u.e. (cap 1-2)
Teodori C., L`analisi di bilancio, Giappichelli, u.e.

Learning assessment

oral exam

More information