FINANCIAL STATEMENT ANALYSIS

This course, a key component of the Bachelor’s degree program, is designed to equip students with the skills necessary to analyze and interpret both financial and non-financial information, thereby enhancing their understanding of a company’s operations. By delving into the intricacies of Financial Statement Analysis, students will gain valuable insights into the business and quantitative aspects of a company, aligning with the learning objectives of the degree

1. Knowledge and Understanding
Upon completion of this course, students pursuing the Bachelor’s degree will have a comprehensive understanding of the critical aspects of managing firms. They will be equipped with the ability to:
- Analyze and compare the financial statements of companies across various sectors and sizes.
- Interpret and understand the nuances of their financial performance.

2. Ability to Apply Knowledge and Understanding
This course encourages students to apply their acquired knowledge to real-world scenarios by analyzing accounting data and addressing managerial challenges faced by firms. By the end of this course, students will be proficient in:
- Comparing financial statements of different firms using financial statement analysis tools.
- Evaluating the financial performance of these firms.

Introduction to digital management 1-2
Planning and management control

Introduction to business analysis
Introduction to financial statement analysis
Financial reporting and analysis
Cash flow analysis
Profitability analysis
Equity analysis

The textbook will be communicated during the course and will be posted on Moodle.

The learning assessment methods will be divided into two parts.
A first part will refer to the development of a written test aimed at evaluating the understanding of the theoretical concepts exposed during the course. The grade of the written test has a weight of 50% of the total grade.
The test consists of 10 questions distributed across the various topics of the course. The questions can be: multiple choice, open questions or development of exercises. Each question has a specific weight based on its complexity. There is a penalty for each incorrect multiple answer.
A second part will require the development of a business case aimed at evaluating the student's ability to apply the skills acquired at a theoretical level. The assignment grade has a weight of 50% of the total grade.
The assignment involves the development of a business case. Students will be evaluated on the basis of their ability to correctly develop the case, familiarity with the typical problems that allow them to put into practice the theoretical concepts acquired during the lessons.
The student can choose to replace group work with an additional oral exam.
To pass the exam, students must obtain a passing grade in both tests.

Regarding grade grading (mode by which grades will be assigned), regardless of attending or non-attending mode:
A. scores in the 18-22 range will be awarded in the presence of:
- sufficient knowledge and applied comprehension skills with reference to the syllabus;
- limited ability to collect and/or interpret data, making independent judgments;
- sufficient communication skills, especially in relation to the use of specific language pertaining to the economic operation of companies and the representation of economic and financial data;
B. scores in the 23-26 range will be awarded in the presence of:
- discrete knowledge and applied comprehension skills with reference to the syllabus;
- discrete ability to collect and/or interpret data, making independent judgments;
- fair communication skills, especially in relation to the use of specific language pertaining to the economic operation of companies and the representation of economic and financial data;
C. scores in the 27-30 range will be awarded in the presence of:
- good or very good knowledge and applied comprehension skills with reference to the program;
- good or excellent ability to collect and/or interpret data, making independent judgments;
- fully appropriate communication skills, especially in relation to the use of specific language pertaining to the economic operation of companies and the representation of economic-financial data.
D. honors will be awarded in the presence of knowledge and applied understanding with reference to the syllabus; excellent judgment and communication skills.

The course will involve theoretical lessons, case studies and the development of a specific assignment.
The course aims to have a hands-on approach. Students will have to develop their assignments through various software and databases. In particular, tools such as Excel will be used: https://www.microsoft.com/en-us/microsoft-365/excel , tools dedicated to market analyzes such as CRModel: https://www.crmodel.studio/ , databases for the analysis of sector data such as: https://www.marketresearch.com/ .
Students will also use AI tools to refine their ideas such as OpenAI's ChatGPT: https://chat.openai.com/auth/login

English

written and oral

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development