- Docente: Alessandro Capodaglio
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: (Modulo 1) Alessandro Capodaglio (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)
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from Sep 15, 2025 to Oct 15, 2025
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from Nov 11, 2025 to Dec 10, 2025
Learning outcomes
At the end of the course, the student knows how to draw up the financial statements and the indicators for evaluating the economic performance of the company, thanks to the skills acquired on logics, the methodological bases and tools for using accounting derivation information in enterprises, with particular reference to industrial, commercial, plant and service industries;
Course contents
Module 1 - Financial Statement Analysis - Prof. Alessandro Capodaglio
- Introduction to Financial Statement Analysis
- Financial Statement Analysis Using Reclassified Statements and Ratios
- Reclassifying the Income Statement
- Reclassifying the Balance Sheet
- Financial Statement Ratios for Profitability Analysis
- Financial Statement Ratios for Capital Strength Analysis
- Financial Statement Ratios for Financial Position Analysis
- Financial Statement Analysis Using Flows: The Conceptual Network
- Calculating Flows, the Condensed Cash Flow Statement
Readings/Bibliography
Module1
M. Tieghi - S. Gigli, The tools for budgetary analysis, Il Mulino, Bologna
Other materials prepared by the teacher
Teaching methods
Teaching methods are a combination of lectures (presentations and explanations), interactive lectures, seminars, exercises and questions for discussion on specific topics.
Assessment methods
The final examination will be given in writing.
The written exam will consist of a series of multiple choice questions, open questions and exercises. The exam is aimed at verifying both the learning of knowledge (e.g. definitions) and the ability of students to apply the notions learned to concrete problems/ exercises. The exam will be timed: there will be a maximum time limit for answering all questions.
Attendance or non-attendance is not an element of assessment.
The passing of the examination is obtained with a minimum grade of 18 out of 30 (thirtieth). The grading of the grade is as follows:
under 18: insufficient
18-23: sufficient
24-27: Good
28-30: excellent
30 and praise: excellent
Students must ALWAYS register for the exam through Almaesami (compulsory, otherwise they will not be able to take the exam).
Students may be organised in multiple rounds of examination on the same day, if their number exceeds a certain threshold.
Teaching tools
https://virtuale.unibo.it
Office hours
See the website of Alessandro Capodaglio
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