Financial Accounting

Economia e Management Financial Accounting

0212700009
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2022/2023



OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SPRING SEMESTER
CFUHOURSACTIVITY
1060LESSONS
ExamDate
D'ALESSIO / CAFARO (AFC)12/12/2022
D'ALESSIO / CAFARO (AFC)12/12/2022
D'ALESSIO / CAFARO (AFC)10/01/2023
D'ALESSIO / CAFARO (AFC)10/01/2023
D'ALESSIO / CAFARO (AFC)27/01/2023
D'ALESSIO / CAFARO (AFC)27/01/2023
D'ALESSIO / CAFARO (AFC)13/02/2023
D'ALESSIO / CAFARO (AFC)13/02/2023
D'ALESSIO / CAFARO (AFC)13/04/2023
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 DOUBLE ENTRY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL STATEMENTS BY GENERALLY ACCEPTED ACCOUNTING STANDARDS AND REGULATIONS.
Prerequisites
ECONOMIA AZIENDALE (MANDATORY)
Contents
COURSE CONTENT
FIRST PART (10 HOURS)
ACCOUNTING IN THE SYSTEM OF ECONOMIC-BUSINESS DISCIPLINES. THE EVOLUTION OF ACCOUNTING STUDIES IN THE ITALIAN TRADITION. ACCOUNTING THEORIES IN ECONOMIC-BUSINESS DOCTRINE. 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
VERIFICATION OF LEARNING
INTRODUCTORY WRITTEN TEST TO THE ORAL TEST, ARTICULATED IN QUESTIONS OF ACCOUNTING AND DRAFTING OF THE FINANCIAL STATEMENTS. ORAL TEST, CONCERNING: INTERVIEW ON THE ANSWERS TO THE QUESTIONS OF THE WRITTEN TEST AND AT LEAST TWO TOPICS OF THE PROGRAM. THE FINAL EVALUATION IS EXPRESSED IN THIRTIETHS.
Texts
ANTONELLI V., D'ALESSIO R., RAGIONERIA GENERALE. LOGICA E APPLICAZIONI CONTABILI, 2021, FRANCO ANGELI, MILANO.
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