Accounting II (Financial Statement) (2009/2010)

Course not running

Course code
Name of lecturer
Silvano Corbella
Silvano Corbella
Number of ECTS credits allocated
Other available courses
Academic sector
Language of instruction
2nd semester dal Feb 22, 2010 al May 22, 2010.

Lesson timetable

2nd semester
Day Time Type Place Note
Monday 2:30 PM - 4:30 PM lesson Lecture Hall A  
Wednesday 10:30 AM - 12:30 PM lesson Lecture Hall A  

Learning outcomes

The aim of the course is to explore in greater depth some of the topics already introduced in the course of the first semester (General Accounting Statement Analysis I) and can be logically divided into two different parts:
- on the one hand, the first part aims at developing participants’ skills in understanding, analyzing and interpreting individual financial statements; the main objective is to enhance the comprehension of financial statements in order to emphasize its rule as information vehicle able to represent firms’ economic and financial situation;
- on the other hand, the second part focuses on consolidated financial statements; the main objective is to provide students with basic knowledge, basic terminology and essential financial accounting concepts referring to the preparation of consolidated balance sheet and profit & loss account; this analysis is carried out considering both national and international accounting standards.

Assessment methods and criteria

The exam is in written form. Students can ask for a supplementary oral exam to integrate the written test.

Teaching aids