FINANCIAL STATEMENT ANALYSIS

The course contributes to the learning objectives of the Bachelor degree, which provides a learning in both the business and quantitative context, by preparing students able to interpret and analyse financial statements. In this course, students learn how to use accounting information for the analysis of corporate financial performance.

1 KNOWLEDGE AND UNDERSTANDING
The students of the Bachelor degree have to know and understand the main critical areas of multinational firms' financial performance. At the end of this course, the students will be able:
- to analyze and compare the financial statements of multinational firms;
- to interpret the differences of multinational firms' financial performance.

2 ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The students of the Bachelor degree have to apply their knowledge in real contexts through the analysis of accounting data, and to examine the financial performance problems of multinational firms. At the end of this course, the students will be able:
- to compare the financial statements of multinational firms with the application of financial statements analysis tools, as ratio analysis, cash flow analysis and prospective analysis;
- to give an evaluation on multinational firms' financial performance.

Course of PRINCIPLES OF MANAGEMENT AND INTERNATIONAL ACCOUNTING 1 & 2. Students cannot take the exam of FINANCIAL STATEMENT ANALYSIS if they have not passed and registered the exam of PRINCIPLES OF MANAGEMENT AND INTERNATIONAL ACCOUNTING 1 & 2.

The course is designed to provide students with the conceptual background and analytical tools necessary to conduct the financial statements analysis.
The course program is structured as follows:
- Introduction to financial statement analysis
- Financial reporting analysis: vertical analysis and horizontal analysis
- Cash flow analysis
- Profitability analysis
- Credit analysis

Subramanyam K.R. (2014), Financial statement analysis, 11/e, McGrawHill (Chapters 1; 2; 7; 8; 10)
The course program outline is available on Moodle.

The written exam is based on four exercises. The exercises are relative to all the issues of the course program. The exam lasts 90 minutes.
More detail information will be available at the beginning of the course.

written

The following grading scale will be used, regardless of attending or non-attending mode:
A. Scores in the range of 18-22 will be assigned when:
- Adequate knowledge and applied understanding in reference to the curriculum are demonstrated.
- Limited ability to collect and/or interpret data and formulate independent judgments.
- Sufficient communication skills, especially regarding the use of specific language related to the economic functioning of public services.
B. Scores in the range of 23-26 will be assigned when:
- Good knowledge and applied understanding in reference to the curriculum are demonstrated.
- Fair ability to collect and/or interpret data and formulate independent judgments.
- Adequate communication skills, especially regarding the use of specific language related to the economic functioning of public services.
C. Scores in the range of 27-30 will be assigned when:
- Good or excellent knowledge and applied understanding in reference to the curriculum are demonstrated.
- Reasonable or excellent ability to collect and/or interpret data and formulate independent judgments.
- Fully appropriate communication skills, especially regarding the use of specific language related to the economic functioning of public services.
D. Honors will be granted when there is excellent knowledge and applied understanding in reference to the curriculum, exceptional judgment, and communication skills.

The course compasses classes, exercise sessions, and tutorship sessions.
Classes comprise both theoretical and practical issues. During the classes, there are three review sessions.
The focus of exercise sessions is to prepare students at the application of theoretical issues with exercises and case studies. Exercise sessions are usually set in a way that permits students to study the theoretical issues which have been presented in previous classes.
The purpose of tutorship session is to review exercises of course program for preparation to exam.
Students are encouraged to attend classes, exercise sessions, and tutorship sessions.

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the Professor or Campus Economico before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.

ACCESSIBILITY, DISABILITY AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services at inclusione@unive.it