The course contributes to the achievement of the educational objectives of the Bachelor degree in “Economia aziendale”, aimed at preparing graduates able to carry out activities typically related to the area of business administration and control, as well as to accounting profession (Accounting Expert, Auditor).
In particular, the course aims to pursue the following learning outcomes:
- knowledge and understanding: to provide the knowledge needed to understand and interpret the financial statements and the most recent corporate reporting practices
- ability to apply knowledge and understanding: to analyze the companies’ financial statements through the application of reclassification techniques and financial ratio analysis, and to use the corporate information provided into corporate financial report
- autonomy of judgment: to express reasoned judgments on the operating performance and financial condition of companies through the interpretation of financial statement data
- communication skills: to acquire and use the technical-professional terminology in the field of corporate financial and non-financial reporting
- ability to learn: to apply the methods and learning tools developed to update and deepen the studied contents, even in professional contexts