Università degli Studi di Napoli "Parthenope"

  1. Teaching
  2. ECONOMIC AND FINANCIAL SCIENCES
  3. FINANCIAL STATEMENT ANALYSIS

Stampa

FINANCIAL STATEMENT ANALYSIS

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on ECONOMIC AND FINANCIAL SCIENCES
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
2
Teachers: 
SCALETTI ALESSANDRO
Cycle: 
First Semester
Hours of front activity: 
48

Language

italian

Course description

The course aims to examine the conceptual, methodological and operational conceptual basis of the technical analysis of the financial statements in the perspective of an external analyst with the purpose of expressing a judgment on the overall economic 'company. The course provides the tools to extract useful information from both the understanding of the business model, the risks and the performance and to support the forecasting processes.

Prerequisites

General knowledge and reasoning ability. Some basic knowledge of accounting

Syllabus

Financial statements; Budget posts; Reclassification Balance Sheet; Reclassification of the Income Statement.
Balance Sheet indices; Income Statement Indices; Cash flow statement

I MODULE:
Financial statements; Budget posts; Reclassification Balance Sheet; Reclassification of the Income Statement.
II MODULE:
Balance Sheet indices; Income Statement Indices; Cash flow statement

Teaching Methods

The course is designed to introduce students to business valuation. The course is intended to provide the students with a pragmatic approach that will guide, also by case studies, to the business valuation.

Textbooks

Fazzini M. "Analisi di Bilancio" IPSOA

Learning assessment

The assessment is based on a written examination composed of thematic questions aimed at evaluating the actual achievement of the objectives on part the students. In order to evaluate the depth in understanding general theoretical knowledge, the class work includes open questions on the program’s topics. In their answers the students should be able to show and illustrate the fundamental concepts acquired during their studies. An oral examination can also be held, in case the teacher judges it useful to better ascertain the student’s knowledge. The vote of the oral examination is expressed in scale from 0 to 30, and it is averaged with the vote of written examination (equal weighting) in order to determine the final vote.

More information

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