- Docente: Matteo Santi
- Credits: 6
- SSD: ECON-06/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
Law and Economics (cod. 6762)
Also valid for Second cycle degree programme (LM) in Law and Economics (cod. 6762)
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from Nov 10, 2026 to Dec 16, 2026
Learning outcomes
The course provides a basic understanding and the ability to analyze and interpret financial statements with ratios and other means.
Course contents
accounting documents reclassified for financial statement analysis purposes
the financial balance sheet, the purpose and subject-based balance sheet, and the operational-relevance balance sheet
the income statement based on revenues and cost of goods sold (Anglo-Saxon model) and the one based on total production revenues and costs (German model)
income statement variants: Gross Operating Profit (GOP) and Net Operating Profit (NOP); NOP and Net Value Added (NVA)
Financial statement analysis via ratios and cash flows
Analysis of net profitability ratios (and financial leverage)
Analysis of operating profitability ratios
Coverage and turnover ratios
Liquidity analysis ratios and margins
Overview of Net Working Capital (NWC) flow analysis
Readings/Bibliography
slides and papers presented during classes and in Virtuale
for students non presenting lessons, Tieghi Gigli, Gli strumenti per le analisi del bilancio d'esercizio, Il mulino.
Teaching methods
traditional lessons
Assessment methods
multiple choices and open questions
Office hours
See the website of Matteo Santi