- Docente: Enrico Supino
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Enrico Supino (Modulo 1) Antonio De Vito (Modulo 2) Antonio De Vito (Modulo 3)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2) Traditional lectures (Modulo 3)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
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from Feb 10, 2025 to Mar 11, 2025
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from Apr 07, 2025 to Apr 15, 2025
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from Apr 15, 2025 to May 13, 2025
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
See the website of Antonio De Vito
See the website of Antonio De Vito