Learning objectives
The aim of the first part of the course is to highlight the features of corporate operation, their structure and the specific conditions that delineate their institutional and technical structure. After having analyzed the distinctive elements that characterize the various types of company, the course will introduce the main measurement systems that may be adopted with a view to controlling corporate economic and financial equilibrium. The basic goal is to offer students suitable evaluation models, in reference to the various economic departments, primary internal and external questions and environmental issues. Through the course syllabus offered, students will be in a position to interpret and apply a wide range of corporate analysis models, as well as pursue their studies in relation to quantitative assessment models that examine information internal and external to the company.
The second part of the course is addressed to students who have already got through to the primary insights of "economia aziendale" and who mean to learn financial statements accounting methodology. Statements are thought as a synthesis determination model of the entity value system.
Preliminary prominence is focused on accounting data processing transactions analysis’ and on statements preparation. Following the analysis of accounting data processing features, the structure and contents of financial statements are studied.
The objective is to provide students a sound, thorough overview of the logic underlying statements preparation and presentation to managers, investors and other users of accounting information.
Students will be able to prepare and process accounting data and interpret the financial statements of business enterprises. Moreover with the insights of the course students be able to attend further accounting lectures concerning business enterprises financial statements analysis and external financial statements valuation processes.