|Teaching is organised as follows:|
|Unit||Credits||Academic sector||Period||Academic staff|
|lezione||4||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||2° sem lez||
|esercitazione||1||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||2° sem lez||
The aim of this course is to explore in greater depth some of the topics already introduced in the first-year course (Accounting I) and can be logically divided into two different parts:
- on one hand, part one is devoted to develop participant’s skills in understanding, analyzing and interpreting individual financial statements; the main objective is to enhance financial statement’s framework comprehension in order to emphasize its rule as information vehicle able to declare economic and financial firm’s situation;
- on the other hand, part two is dedicated to consolidated - instead of individual – financial statements; the main objective is to make the student discover basic knowledge, basic terminology and essential financial accounting concepts referring to balance sheet and profit & loss account formation within Groups; this analysis is made considering both national and international accounting standards.
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.