- Docente: Antonio Matacena
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Economics and Accounting (cod. 0896)
Learning outcomes
The course has the following objectives and lecturing outcomes:
- To further develop a thorough understanding of corporate external reporting practices;
- To further develop the ability to consider the factors which impact on accounting and those on which accounting impacts; and
- To develop the ability to analyse financial statements and firms' business.
Course contents
- Balance sheets, Income statements and Statements of cash flows.
- Ratios for financial statements analysis.
- Cash flows analysis.
- Economic value added analysis.
- Accounting for deferred taxes.
Readings/Bibliography
O. Paganelli, Analisi di bilancio, Utet, Torino (esclusi i capitoli
I, II, III, VIII e IX).
A. Matacena – F. Pasi, Il rendiconto finanziario, Clueb, Bologna
1998.
A. Matacena – M. Tieghi, (a cura di P. Petrolati), Il bilancio
di esercizio. Casi e quesiti, Clueb, Bologna 2001.
Teaching methods
Lectures and tutorials.
Assessment methods
Written exam (compulsory) and oral exam (optional).
Office hours
See the website of Antonio Matacena