- Docente: Marco Tieghi
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
Law and Economics (cod. 5913)
Also valid for Second cycle degree programme (LM) in Law and Economics (cod. 5913)
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from Nov 07, 2022 to Dec 13, 2022
Learning outcomes
It provides a basic understanding and the ability to analyse and interpret financial statements with ratios and other means.
Course contents
- Purposes.
- Riconciliation process and schemes.
- Profitability, liquidity, activity and debt ratios.
- Evaluation of the financial position.
Readings/Bibliography
M. Tieghi – S. Gigli, Gli strumenti per le analisi di bilancio, Il Mulino, Bologna, 2009.
For the written test, it should also be considered:
A. Matacena - M. Tieghi, Il Bilancio di esercizio. Casi e quesiti. Tomo III, Clueb, Bologna, 2001.
For students who may need to study the financial statement:
M. Tieghi – C. Del Sordo, Il bilancio di esercizio. Un’analisi critica dopo le modifiche introdotte dal D. Lgs. 139/2015 e la revisione dei principi contabili OIC, Franco Angeli, Milano, 2018
Teaching methods
Classroom-taught. Lectures and exercises.
Assessment methods
The test is written and consists of an exercise (duration: 25 minutes and maximum points: 15) and an open question (duration: 15 minutes and maximum points: 16).
Graduation grid of marks:
- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.
Teaching tools
Additional readings and class notes will be provided at Virtuale platform.
Office hours
See the website of Marco Tieghi