- Docente: Enrico Supino
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Enrico Supino (Modulo 1) (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
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
Written (multiple choice tests) and oral exam.
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
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