- Docente: Cristina Gianfelici
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Ravenna
- Corso: Single cycle degree programme (LMCU) in Conservation and restoration of cultural heritage (cod. 8616)
Learning outcomes
This course aims at enabling students to develop skills in the analysis and use of financial statements.
At the end of the course, students:
- should be aware that financial statements are used by stakeholders to assess the financial position and performance of entities;
- should be able to identify and utilise value-relevant information contained within financial statements in order to evaluate corporate performance and to take informed decisions.
Course contents
- Purpose and principles of business science.
- Representation of business processes.
- Economic and financial equilibriums: definitions and meanings.
- Fundamentals of accounting and the financial statements, particularly regarding not-for-profit entities.
Readings/Bibliography
References will be communicated by the lecturer at the beginning of the course.
Slides, exercises, case studies and all additional materials examined during classes or available on the e-learning platform are part of the course programme.
Teaching methods
Lectures, exercises, discussion questions and case studies.
Assessment methods
Written exam.
Teaching tools
All news and information related to the course and additional teaching materials will be available on the e-learning platform.
Office hours
See the website of Cristina Gianfelici
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.