Course Unit Page
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Teacher Marco Tieghi
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Credits 6
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SSD SECS-P/07
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Teaching Mode Traditional lectures
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Language Italian
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Campus of Bologna
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Degree Programme Second cycle degree programme (LM) in Law and Economics (cod. 9221)
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Course Timetable from Nov 08, 2021 to Dec 10, 2021
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.
Academic Year 2021/2022
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
In the event of an extension of the state of emergency, the lessons will be held online (Microsoft Teams).
Assessment methods
Written Test On Line (EOL)
The Financial statement Analysis module is part of the integrated course of Accounting and Financial Statement Analysis. The test consists of a total of 31 multiple choice questions with 4 answer options, of which only one is correct. The evaluation will be obtained by attributing a point to each correct answer. Of the 31 questions, 15 are related to the Accounting module and 16 are related to the Financial Statement Analysis module.
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
Alumni