Course Title
Lecturer / Professor
Degree Course
ECTS
e-mail
Reference Book
Method of
examination
Business methodologies and corporate quantitative analysis
Professor Fabrizio Proietti
SECOND-LEVEL DEGREE COURSE IN ECONOMICS
(2-year course LM-56)
9
fabriproietti@tiscali.it
• F. Fortuna et al. (2014), Con noi in azienda plus 4 –
Economia aziendale per la classe quarta, Le
Monnier, Firenze – ISBN 978-88-00-22503-8 –
Units 8, 9 e 10;
• F. Fortuna et al. (2014), Con noi in azienda plus 5 –
Economia aziendale per la classe quinta, Le
Monnier, Firenze – ISBN 978-88-00-22029-3 –
Units 1, 3 e 4;
• F. Fortuna (eds.), Raccolta di norme per l'esame di
Stato, Le Monnier, Firenze, Last edition;
• F. Dezzani, L. Dezzani, R. Santini, Operazioni
straordinarie, Egea, Milano, Last edition;
• Class Materials.
Written and oral exam. The written exam includes multiple
choice tests, open questions and exercises.
Topics Covered
Part I Business Accounting
Accounting of business entities
Sole proprietorship: financing, equity transactions, reporting
Partnership: financing, equity transactions, reporting
Corporation: corporate governance, equity issue and transactions, owners
financing techniques
Bond: law, accounting and fiscal profiles
Part II Financial Reporting
Preparation of financial reporting
Financial reporting approval
Financial reporting publication
Basic of financial analysis
Financial analysis techniques
Financial ratio analysis
Net working capital analysis
Cash flow analysis
VIA DON CARLO GNOCCHI, 3 – 00166 ROMA
TEL. 06.45678350 – FAX 06.45678379 – www.unicusano.it - info@unicusano.it
P.IVA 09073721004
Part III Fiscal Issues
Basic of business taxation
Italian fiscal regulation
Corporate income tax (/IRES)
Requirements, taxable subjects, determination of the tax base
General principles for the determination of business income
Positive and negative components of income: convergences and divergences
between civil and tax assessments
The Regional Business Tax (IRAP)
Taxable income and tax rate
Provisions of the Italy’s Income Tax Consolidated Text (Testo Unico delle
Imposte sui Redditi – TUIR)
Part IV Managerial Control
Basic of managerial accounting
Cost classification and analysis
Cost-volume-profit analysis
Cost configuration and allocation
Full costing and direct costing
Activity Based Costing
Part V Extraordinary transactions
Basic of extraordinary transactions and items.
Valuation appraisals and capital-value configurations
Sell-offs and spin-offs
Mergers and acquisition
Demergers
Transformations
Liquidations
Course Objectives
This course provides an advanced analysis to selected issues in business accounting,
financial reporting, financial analysis, corporate taxation, managerial accounting and
extraordinary transactions.
Primary areas of study include the preparation and analysis of financial statements,
the calculation of corporate income taxes, the cost analysis and the preparation of
extraordinary transactions. After this course, students should be able to understand the
accountants’ work, interpret and analyse the financial reports of listed and non listed
companies in general, build a planning and control system for business entities and
prepare extraordinary transactions.
VIA DON CARLO GNOCCHI, 3 – 00166 ROMA
TEL. 06.45678350 – FAX 06.45678379 – www.unicusano.it - info@unicusano.it
P.IVA 09073721004
Expected Results
The expected results are:
• To prepare financial statements
• To interpret information contained in published financial statements;
• To analyse financial reporting using financial analysis techniques;
• To calculate corporate income taxes;
• To construct a planning and control system; and
• To prepare extraordinary transactions.
VIA DON CARLO GNOCCHI, 3 – 00166 ROMA
TEL. 06.45678350 – FAX 06.45678379 – www.unicusano.it - info@unicusano.it
P.IVA 09073721004