The course will give the students the basics of financial reporting and financial statements analysis

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course - will acquire full knowledge of the main operating logics of companies, as well as the preparation of the financial statements. The acquisition of such knowledge will be ascertained through exercises and the final written exam. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret, also with respect to concrete cases, the main values of the financial statements. The presence of online content in the digital platform of the course and the carrying out of practical exercises will make it possible to verify in real time the skills acquired by the students. Making judgements: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to understand the judgments on the main company performance and read a financial statement. The student will also acquire the basics to independently evaluate such data by formulating his own critical judgment on the main accounting results. Communication skills: at the end of the course the student will be able to master, with adequate terminological precision, the economic-business vocabulary of the subject. Learning skills: The economic and business knowledge acquired during the course will allow the student to autonomously understand and interpret the national accounting standards and the forecasts relating to the preparation of the financial statements. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed.

1. Introduction to accounting; 2. Introduction to the analysis of firms' performance.

• G. Fiori - R. Tiscini (2025) Fundamentals of accounting • Slides set of the course.

Frontal lectures, practical team-work, case studies, guest speakers, financial chronicle discussion.

Written exam. The written exam will include multiple choice tests and practical exercises. For the exam there are 3 tests for attending students: - midterm (30% of the final mark); - group work (40% of the final mark); - final exam (30% of the final mark). For non-attended students, the final exam is worth 100%.

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