|Teaching is organised as follows:|
|Unit||Credits||Academic sector||Period||Academic staff|
|lezione 1||6||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||1° sem lez||
|lezione 2||2||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||1° sem lez||
|esercitazione||2||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||1° sem lez||
Students attending this course are expected to already know the framework, the basic terminology and the essential firm's accounting concepts and tools.
The course aims to enhance student's large capacity to understand the formation process of accounting and financial statements, according to national accounting standards and considering also the most important international ones.
The capacity in understanding and analyzing the accounting and financial statements genesis and data will make students able to understand firm's economic and financial profile and will constitute the right way to approach the investigation both of consolidated financial statements and of firms operating in specific industries.
Description of Lessons Methods
The course is organized on weekly lessons. Also exercises will be developed, in particular referring to the following aspects: accounting and financial statements accordimg to the Italian national law's prescriptions: accounting and financial statements evaluation criteria; accounting and financial statements techniques of analysis. In addition, a manger and/or owner of an industrial firm will present and comment the accounting and financial statements, which will constitute a relevant point of reference for the entire analysis carried out during the course.
The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test.