Financial Accounting

BUSINESS ADMINISTRATION Financial Accounting

0212100003
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF6
BUSINESS ADMINISTRATION
2022/2023



OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2016
AUTUMN SEMESTER
CFUHOURSACTIVITY
1060LESSONS


ExamDate
RAGIONERIA GENERALE E APPLICATA16/02/2023 - 12:00
RAGIONERIA GENERALE E APPLICATA16/02/2023 - 12:00
Objectives
THE COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF THE ACCOUNTING METHODOLOGIES REGARDING FINANCING AND INVESTMENT ACTIVITIES OF FIRMS AND THEIR REPRESENTATION IN THE FINANCIAL STATEMENTS.
STUDENTS WILL BE ABLE TO APPLY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS.
Prerequisites
ECONOMIA AZIENDALE (MANDATORY)
Contents
FIRST PART (10 HOURS)
ACCOUNTING IN THE SYSTEM OF ECONOMIC-BUSINESS DISCIPLINES. THE EVOLUTION OF ACCOUNTING STUDIES IN THE ITALIAN TRADITION. COMPANY DETECTION SYSTEM. COMPANY DYNAMICS IN ITS ACCOUNTING REFLECTIONS.

SECOND PART (30 HOURS)
THE COMPANY AND THE RELATIONS WITH THE TAX. THE INSTITUTIONAL PHASE. PURCHASES OF GOODS AND INTANGIBLE UTILITIES. THE SALES OF GOODS AND THE PERFORMANCE OF SERVICES. COMMERCIAL OPERATIONS ON FOREIGN MARKETS. TRADE EXCHANGE REGULATION. THE ACQUISITION AND REMUNERATION OF THE WORK FACTOR. THE ACQUISITION AND DISPOSAL OF TANGIBLE AND INTANGIBLE FIXED ASSETS. CAPITAL INCREASES AND DECREASES. FINANCING AND INVESTMENTS IN FINANCIAL ACTIVITIES.

THIRD PART (20 HOURS)
OPERATING INCOME AND OPERATING CAPITAL. THE SETTLEMENT PROCEDURES AND CLOSING PROCEDURES. THE DETECTION OF INCOME TAXES.

Teaching Methods
LECTURES AND SEMINARS
Verification of learning
THE EXAMINATION CONSISTS OF TWO COMPULSORY PARTS, A WRITTEN TEST AND AN ORAL INTERVIEW. EACH PART IS ASSIGNED A MARK AND THE AVERAGE OF THESE MARKS IS CONVERTED INTO THIRTIETHS TO GIVE THE FINAL GRADE. AN EXAM IS DEEMED TO BE PASSED SUCCESSFULLY IF THE FINAL GRADE IS EQUAL TO OR HIGHER THAN 18/30. IN THE EVENT OF A FULL GRADE (30/30), THE EXAMINATION BOARD MAY GRANT HONOURS (LODE). THE ORAL INTERVIEW CAN ONLY BE TAKEN ONCE THE STUDENT HAS PASSED THE WRITTEN EXAM WITH A MINIMUM MARK OF 18/30.
THE WRITTEN TEST TAKES ABOUT 60 MINUTES AND AIMS AT ASSESSING THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE AND THE ANALYTICAL INSTRUMENTS. THE TEST IS STRUCTURED IN TWO PARTS:
PART 1: NUMERICAL EXERCISES ON FINANCIAL STATEMENT
PARTS 2: SOLUTION OF EXERCISES CONCERNING THE ACCOUNTING RECORDS FOR THE YEAR, SETTLEMENT AND CLOSING OF THE ACCOUNTS.
THE ORAL INTERVIEW TAKES ABOUT 20 MINUTES WITH A DISCUSSION ON THE THEORETICAL AND METHODOLOGICAL TOPICS PRESENTED DURING THE COURSE TO ASSESS THE LEVEL OF KNOWLEDGE AND THE ABILITY AND THE QUALITY OF ORAL EXPOSITION.
Texts
ANTONELLI V., D'ALESSIO R., RAGIONERIA GENERALE. LOGICA E APPLICAZIONI CONTABILI, 2021, FRANCO ANGELI, MILANO.
More Information
LECTURE SLIDES PREPARED BY PROF. LUCA SENSINI: SLIDES AND EXERCISES (AVAILABLE AT TEACHER WEB PAGE).
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