- Docente: Enrico Supino
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Enrico Supino (Modulo 1) Antonio De Vito (Modulo 2) Antonio De Vito (Modulo 3)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2) Traditional lectures (Modulo 3)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
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from Feb 12, 2024 to Mar 12, 2024
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from Apr 15, 2024 to Apr 23, 2024
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from Apr 23, 2024 to May 21, 2024
Learning outcomes
- Balance sheets, Income statements and Statements of cash flows.
- Ratios for financial statements analysis.
- Cash flows analysis.
Course contents
Purposes.
- Reconciliation process and schemes.
- Profitability, liquidity, activity and debt ratios.
- Evaluation of the financial position.
- Elaboration and interpretation of the Cash Flow Statement
- The Cash Flow Statement: An Introduction
- The cash flow statement according to OIC 10 and IAS 7
- The cash flow statement according to the national accounting standards OIC and international accounting standards IAS/IFRS: Similarities and differences
- The cash flow statement according to FASB Statement 95 13
- The use of the cash flow statement for management purposes
Readings/Bibliography
Teaching methods
Lectures with presentations and other study material
Classroom debates
Case studies
Assessment methods
Optional oral exam for those who have obtained in the written test a score of at least 28/30 (in the absence will be recorded the vote of 28/30).
Below is a table showing the equivalence between the grades in thirtieths and an opinion on the understanding of the subject:
- <18 insufficient
- 18-23 sufficient
- 24-27good
- 28-30 very good
- 30 with honors excellent
Teaching tools
Book chapters, slides and other study material will be made available to students at the end of each lecture
Office hours
See the website of Enrico Supino
See the website of Antonio De Vito
See the website of Antonio De Vito