Course 2003-2004 a.y.

5008 - ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS


DIEM

Department of Accounting

Go to class group/s 17
DIEM (6 credits - II sem. - CC)
Course Head:
ALFREDO VIGANO'

Classes: 17 - 17
Instructors:
Class 17: DA DEFINIRE, Class 17: DA DEFINIRE

Introduction to the course:


The course major educational objective is to develop students' skills in recording business operations and in preparing and analyzing financial statements. The course intends to provide students with the basic accounting methodology, consisting in collecting, classifying and recording accounting data, and with the basic tools to analyze and interpret corporate financial reports.


Course Content :


The course addresses the following issues:
  1. Accounting methodology: how to record business operations.
  2. Financial statements: profit & loss account, balance sheet, cash flow statement and notes to the financial statements.
  3. Financial statements according to International Accounting Standards. 
  4. Analysis of financial statements.
  5. Accounting for groups.

Textbooks:


The textbooks will be indicated by the teacher on the first day of class.


Examinations:


Students are required to take a written examination.