Ateneo - UPO

The aim of the course is the analysis and the evaluation of the assets and
the economic and financial performances, both from an ex-post and an
ex-ante perspective.

Teodori C., L’analisi di bilancio, ed. Giappichelli, quarta edizione 2022

The course is designed to provide a comprehensive representation of the
technical instruments available to analyse and evaluate the financial and
economical performance of a company; these instruments will be also
reviewed in order to understand and highlight their analysis potential and
possible limits. The final goal will be to form a solid opinion about the
economic and financial performance of a company

Business Administration
Financial Accounting

Frontal lectures; exercises and case studies will be used during the
course. In order to support lessons it will be used the Moodle
platform, where the teacher will upload learning mate

Written examination about both theoretical and logical aspects of FSA tools.
Questions can be made also about incidents, short cases and numerical
exercises in order to evaluate the depth of students' comprehension and his ability in interpreting the results of the analysis.

The course is designed to provide a comprehensive representation of the
technical instruments available to analyse and evaluate the financial and
economical performance of a company. During the course the following
specific topics will be discussed:
- Reading of Financial statements;
- Restatement of financial reports:
o Restatement of income statement;
o Restatement of balance sheet.
- Ratios
o Solidity ratios;
o Liquidity ratios;
o Profitability ratios;
o Other ratios.
- Cash Flow Analysis
- Final comprehensive evaluation

The student is expected to be in the position to read and interpret in an
autonomous way the annual financial report of a company. Besides the
student must be able to use properlòy the financial statement analysis
tools (reformulated statements and financial ratios) and interpret their
results both individually and in an overall perspective