Ateneo - UPO

The course, consisting of 30 hours of classroom teaching, explores key aspects of accounting and financial accounting and reporting, with particular emphasis on the preparation and analysis of the main financial statements (Balance Sheet, Income Statement, and Cash Flow Statement). Additional topics include corporate governance, investment and financing decisions with their evaluation methods, and a specific focus on ESG implications and sustainability.

The teaching materials include slides, case studies, articles, and working papers, which are made available on the Course page within the DIR platform. Recommended readings for further study and for non-attending students include: -) Ittelson, T. (2009). Financial Statements, Revised and Expanded Edition: A Step-by-Step Guide to Understanding and Creating Financial Reports. Red Wheel/Weiser.
-)Brealey, R. A., Myers, S. C., & Allen, F. (2014). Principles of Corporate Finance. McGraw-Hill Irwin.

1. Knowledge and Understanding: The course aims to provide the fundamental knowledge necessary to understand and analyze the main financial statements, with particular reference to the Balance Sheet, the Income Statement, and the Cash Flow Statement, as well as topics related to corporate governance and decision-making/evaluation concerning investments and financing. 2. Applying Knowledge and Understanding: The ability to apply the acquired knowledge to analyze and assess the financial health of companies through the examination of accounting documents, such as financial statements, as well as to evaluate the attractiveness of alternative forms of investment and financing. 3. Making Judgments: The development of critical skills to interpret accounting and financial information and to formulate well-founded judgments on corporate decisions regarding investments and financing policies. 4. Communication Skills: The ability to use appropriate technical language to effectively communicate analyses, evaluations, and conclusions to both specialist and non-specialist audiences. 5. Learning Skills: The ability to independently evaluate and integrate new knowledge, tools, and methodologies in the field of accounting analysis and financial accounting, fostering continuous learning and professional development.

None.

1. Knowledge and Understanding: through lectures providing the conceptual and methodological foundations necessary to address the topics covered. 2. Applying Knowledge and Understanding: through lectures and practical exercises aimed at analyzing and evaluating financial statements and corporate decisions. 3. Making Judgments: students will be encouraged to develop critical thinking and to formulate independent assessments of accounting data and investment and financing choices. 4. Communication Skills: through the use of technical terminology commonly employed in the business and financial community, accompanied by explanations of their meaning, with the aim of fostering the acquisition of appropriate specialized language. 5.Learning Skills: throughout the course, exercises will be assigned for individual or group work, with solutions later discussed and commented on in class to promote active learning and the consolidation of knowledge.

Students with physical disabilities, learning disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities.
Students with disabilities, learning disabilities or special education needs, after contacting the University Staff, may refer to the course instructor to agree on the examination arrangements concerning academic aspects

One compulsory written exam (closed books and closed notes). The exam will include open-ended questions, closed-ended questions and exercises, covering the whole course program. During the period of teaching at the end of the course all students may sit for a midterm tests covering, respectively, the first and the second part of the course contents. Individual or group assignment will be provided to students.
Assessment methods:
1. Knowledge and understanding: through open-ended and closed-ended questions. 2. Applying knowledge and understanding: through exercises 3. Making judgements: by written open questions. 4. Communication skills: by written open questions. 5. Learning skills: they will be assessed through quizzes/assignments during the course and midterm tests.

Program. 1. Course introduction and learning objectives: the course presents the training path and the skills that participants will develop. 2. Main accounting documents: in-depth study of the Balance Sheet, Income Statement, and Cash Flow Statement, with attention to the connections between them and the interpretation of the information. 3. Financial analysis and planning: financial analysis methodologies (accounting ratios and indices) and tools for financial planning of corporate resources. 4. Investment decisions: types of investments, use and limitations of evaluation criteria, application of Net Present Value (NPV) and its limitations. 5. Corporate governance and sustainability: principles of corporate governance and ESG implications in business management.

KNOWLEDGE: - Understand the main accounting documents (Balance Sheet, Income Statement, Cash Flow Statement) and the methodologies for financial analysis and planning. - Understand the principles of corporate governance and the ESG and sustainability implications in business management.
SKILLS: -Be able to analyze and interpret accounting documents to assess a company’s financial and economic situation. - Be able to apply investment evaluation criteria, such as Net Present Value, taking into account risks, limitations, and strategic implications. - Be able to integrate sustainability and ESG considerations into management and investment decisions.
TRANSVERSAL SKILLS: - Be able to connect the different topics covered in the course, including accounting analysis, financial planning, investment decisions, and ESG issues. - Be able to present clear and well-structured evaluations and conclusions on financial analysis, investments, and sustainability. - Know the domestic and international terminology used by professionals and managers in accounting and financial analysis. - Be able to read, understand, and comment on technical material from books, manuals, or other specialized sources on accounting, corporate finance, and corporate governance.