Bachelor's degree in Business Administration (category 17) (until 2008-2009)

Bachelor's degree in Business Administration (category 17) (until 2008-2009)

Course not running

Accounting I (Financial Statement) (2009/2010)

Course code
4S00400
Credits
10
Coordinator
Alessandro Lai
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff
1 - lezione 7 1st semester Alessandro Lai
2 - esercitazione 2 1st semester Riccardo Stacchezzini
3 - lezione 1 1st semester Riccardo Stacchezzini

Timetable

Not inserted.

Learning outcomes

Module: 1 - lezione
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The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial statements.
In particular, a conscious determination of balance sheet and profit and loss account, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.


Module: 2 - lezione
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The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial statements.
In particular, a conscious determination of balance sheet and profit and loss account, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.


Module: 3 - esercitazione
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Syllabus

1. Theories about financial reporting

2. The accounting discipline in Italy

3. The structure of the financial reporting

4. The accounting principles

5. The evaluation of the assets

6. The evaluation of the liabilities

7. Contexts in which the financial report is used

Assessment methods and criteria

Module: 1 - lezione
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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. The case study analyzed during the course is definitely part of written and oral evaluation.


Module: 2 - lezione
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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. The case study analyzed during the course is definitely part of written and oral evaluation.


Module: 3 - esercitazione
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non disponibile

Teaching aids 
Activity Title Format (Language, Size, Publication date)

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