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91593 - Analysis of the Financial Flows

Academic Year 2019/2020

                
                        Docente:
                        Marco Maria Mattei
                    
                        Credits:
                        4
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Rimini
                        
                            Corso:
                            First cycle degree programme (L) in
                            Business Economics (cod. 8848)

                            Teaching resources on Virtuale

Learning outcomes

At the end of the course, students know how to prepare the statement of cash flows according to the Italian-GAAP (i.e. OIC); know how to net cash flow from operations, from investing activities and from financing activities; and know how to use the information in the statement of cash flows to better understand a firm’s performance.

Course contents

Content and format of the statement of cash flows according to the OIC 10.
The preparation of the statement of cash flows using a worksheet
Definition of cash flows from operating activities
Definition of cash flows from investing activities
Definition of cash flows from financing activities
Not fund transactions
Interpretation and usefulness of cash flows for financial analysis

Readings/Bibliography

Compulsory: OIC 10 - Il rendiconto finanziario.

Optional: A. Matacena – F. Pasi, Il rendiconto finanziario, Clueb, Bologna 1998.

Teaching methods

Lectures and tutorials.

Assessment methods

Written test.

Office hours

See the website of Marco Maria Mattei