Università degli Studi di Napoli "Parthenope"

  1. Teaching
  2. BUSINESS ADMINISTRATION
  3. Going Concern Analysis

Stampa

Going Concern Analysis

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
3
Teachers: 
Prof. CORONELLA STEFANO
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

Learning objectives
The course purposes to provide the technical tools in order to interpret the entity’s dynamics through the analysis of the financial statements, thus performing comparisons over time (time-series analysis) and in space (cross-sectional analysis), that is comparing company performance over time and with reference to other companies in the same sector or industry average. This will enable students to gain full awareness of the entity’s situation in order to make managerial decisions.

Knowledge and understanding:
Students will demonstrate to display a full comprehension of tools to be used to analyze the entity’s performances.

Applying Knowledge and understanding:
Students will demonstrate to display critical thinking and analysis skills on tools to be used to analyze the entity’s performances applied to specific business cases.

Making judgments:
Students will demonstrate to be able to formulate an adequate comment regarding the situation of the analyzed entities, also in order to provide useful suggestions for improving their performances.

Communication:
Students will demonstrate to display and communicate their acquired knowledge properly.

Lifelong learning skills:
Students will demonstrate to display a good attitudes towards learning and the application of the acquired knowledge.

Prerequisites

The knowledge of the “Economia aziendale” (Business administration), accounting and financial statements.

Syllabus

The course purposes to provide the technical tools in order to interpret the entity’s dynamics through the analysis of the financial statements, thus performing comparisons over time (time-series analysis) and in space (cross-sectional analysis), that is comparing company performance over time and with reference to other companies in the same sector or industry average. This will enable students to gain full awareness of the entity’s situation in order to make managerial decisions.

Study programme
The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement. The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The state of health of the firm.

The coursework includes two sets of lectures depending on feedbacks from students. Indicatively, the course is scheduled as follows:

First block (24 hours):
The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement.

Second block (24 hours):
The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The state of health of the firm.

The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement. The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The state of health of the firm.

The coursework includes two sets of lectures depending on feedbacks from students. Indicatively, the course is scheduled as follows:

First block (24 hours):
The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement.

Second block (24 hours):
The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The state of health of the firm.

Teaching Methods

Lectures, exercises and in-depth analyses.

Textbooks

Caramiello Carlo, Di Lazzaro Fabrizio, Fiori Giovanni, “Indici di bilancio”, Giuffrè, Milano, last edition.
Additional material provided by the Professor.

Learning assessment

The assessment of the expected learning outcomes at the end of the course will occur through a written exam which includes exercises. A specific score is assigned to each exercise and the overall evaluation will result from their sum. It is not allowed to consult texts or use PCs, tablets or smartphones. Instead, the use of the calculator is essential.

More information

For any other information and additional material, please refer to the Professor’s website.