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.
The CFU awarded within the course are allocated as follows: 50% to teaching activities (DE), through lectures; 30% to interactive teaching activities (DI), through exercises and discussion of business cases; and the remaining 20% to self-learning activities.

Business Administration
Financial Accounting

Teaching activities include delivered teaching (DE), through lectures, and interactive teaching (DI), through exercises and discussion of business cases. The DIR platform will be used to support the course and to provide materials for lectures and individual study.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via reference office 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, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

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.
A sufficient level of preparation corresponds to the 18–20 grade range; a satisfactory level of preparation to the 21–23 range; a good command of the analytical tools to the 24–26 range; and an in-depth knowledge, combined with independent judgement and the ability to interpret results, to the 27–30 cum laude range.

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:
o Reading of Financial statements;
o Reclassification of financial reports:
- Reclassification of income statement;
- Reclassification of balance sheet.
o Financial Ratios
- Solidity ratios;
- Liquidity ratios;
- Profitability ratios;
- Other ratios.
o Cash Flow Analysis
o Final comprehensive evaluation

Ability to apply knowledge and methodology in order to make independent judgements.
By the end of the course, students are expected to be able to read and independently interpret a company's financial statements, with a clear understanding of the interrelationships among the different components. In addition, students must be able to correctly apply financial statement analysis tools (reclassified financial statements and financial ratios) and interpret their results both individually and in an integrated perspective, in order to assess a company's financial soundness, liquidity, profitability, and growth.
The course takes into account that students already have a preliminary knowledge of some of the analytical tools covered, including certain reclassification methods and financial ratios. Therefore, the course explores these tools in greater depth, with particular emphasis on understanding their underlying logic and function, in order to ensure their correct application.