Learning outcomes

1. Mastery of financial vocabulary; 
   2. Understanding the principles and concepts underlying the preparation of key financial statements;
   3. Development of economic-financial analysis. The theoretical-practical teaching method allows a conceptual framework, supported by practical exercises and case studies.

Programmatic contents

1. Introduction: Accounting as a Management Tool. Accounting standardization: the National Accounting System and International Financial Reporting Standards. 
2. Key financial information statements: Balance Sheet; Income Statement; Cash Flow Statement; Notes to the Balance Sheet and Income Statement.
3. The accounting process: accounts, trial balances, and the movement method. 
4. Key Asset and Liability accounts: Receivables and Payables; Inventories; Tangible, Intangible Fixed Assets and Leases; Financial Assets and Consolidation of Accounts; Equity. 
5. Economic-financial analysis: Balance Sheet Analysis; Financing and Liquidity Ratios; Income Statement Analysis; Profitability Ratios of Sales, Assets, and Equity; Working Capital Ratios; Cash Flow Statement Analysis. 
6. ESG - Environment Social and Governance.