The course contributes to the achievement of the educational objectives of the Bachelor degree, also with reference to the training needs of professional and consultancy activities.
Specifically, the course aims to pursue the following learning outcomes:
Knowledge and ability to understand - The course aims to develop an appropriate ability to understand and interpret the financial statements and the most recent forms of corporate reporting. This result is pursued through the in-depth study of the regulatory and professional discipline in accounting, as well as the most common financial statement analysis techniques and financial analysis.
Ability to apply knowledge and understanding - At the end of the course the student will be able to analyze the financial statements of companies through the application of the reclassification techniques and financial ratio analysis.
Autonomy of judgment - The student will be required, through the interpretation of financial statement data, to express reasoned judgments on the operating performance and financial condition of companies, as well as on investments, financing and dividend distribution choices.
Communication skills - The course aims at the acquisition and use of the technical terminology related to the corporate financial reporting and financial analysis.
Learning skills - The student will develop the capability to apply learning methods and tools through both the individual study and exercise activities delivered during the course.