The
objective of the course is to learn to read, understand, and analyze
financial statements. The course is intended even for students with no
previous exposure to financial
accounting. The course adopts a decision-maker perspective of
accounting by emphasizing the relation between accounting data and the
underlying economic events that generated them. The course focuses on
how to prepare and interpret the primary financial statements
that summarize a firm's economic transactions (i.e., the balance sheet,
the income statement, and the statement of cash flows).
- Teacher: Enrico Evergani