Economia e Management | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

	0212700009
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS

	BUSINESS MANAGEMENT
	2015/2016

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	KNOWLEDGE AND UNDERSTANDING AT THE END OF THIS COURSE STUDENTS WILL BE ABLE: - TO ENTER THE ON-GOING OPERATIONS AND THE CLOSING PROCESS ACCORDING TO THE DOUBLE ENTRY METHOD. - TO PREPARE A FINANCIAL STATEMENT. APPLYING KNOWLEDGE AND UNDERSTANDING THE STUDENTS WILL BE ABLE TO ENTER THE ON-GOING OPERATIONS IN TO THE BOOK-KEEPING ACCONTING (E.G. JOURNALS, LEDGER ACCOUNTS, TRIAL BALANCE AND FINAL REPORTS) AND ALSO THEY WILL BE ABLE TO APPLY THE MAIN ACCOUNTING PRINCIPLES/CONVENTIONS. MAKING JUDGEMENTS ABILITY TO MAKE A JUDGMENT AS REGARD TO: - THE ISSUES RELATED TO THE ANALYSIS OF THE MAIN MANAGEMENT OPERATIONS; - THE ISSUES RELATED TO THE COMPONENTS OF THE FINANCIAL STATEMENTS (E.G. STATEMENT OF FINANCIAL POSITION AND STATEMENT OF FINANCIAL PERFORMANCES) AND THEIR CHARACTERISTICS. COMMUNICATION SKILLS STUDENTS WILL BE ABLE TO PRESENT AND COMMUNICATE IN A BUSINESS CONTEXT THE RESULTS OF THEIR WORK BY APPROPRIATE ACCOUNTING TOOLS AND METHODS. LEARNING SKILLS ABILITY TO ANALYZE THE MAIN MANAGEMENT OPERATIONS AND REPRESENT THEM IN TO THE FINANCIAL STATEMENTS; ABILITY TO INVESTIGATE SKILLS ACQUIRED THROUGH SOME SPECIALIST PUBLICATIONS AND ELECTRONIC DATABASES ON ACCOUNTING AND THE BUDGET.

KNOWLEDGE AND UNDERSTANDING
AT THE END OF THIS COURSE STUDENTS WILL BE ABLE:
- TO ENTER THE ON-GOING OPERATIONS AND THE CLOSING PROCESS ACCORDING TO THE DOUBLE ENTRY METHOD.
- TO PREPARE A FINANCIAL STATEMENT.

APPLYING KNOWLEDGE AND UNDERSTANDING
THE STUDENTS WILL BE ABLE TO ENTER THE ON-GOING OPERATIONS IN TO THE BOOK-KEEPING ACCONTING (E.G. JOURNALS, LEDGER ACCOUNTS, TRIAL BALANCE AND FINAL REPORTS) AND ALSO THEY WILL BE ABLE TO APPLY THE MAIN ACCOUNTING PRINCIPLES/CONVENTIONS.

MAKING JUDGEMENTS
ABILITY TO MAKE A JUDGMENT AS REGARD TO:
- THE ISSUES RELATED TO THE ANALYSIS OF THE MAIN MANAGEMENT OPERATIONS;
- THE ISSUES RELATED TO THE COMPONENTS OF THE FINANCIAL STATEMENTS (E.G. STATEMENT OF FINANCIAL POSITION AND STATEMENT OF FINANCIAL PERFORMANCES) AND THEIR CHARACTERISTICS.

COMMUNICATION SKILLS
STUDENTS WILL BE ABLE TO PRESENT AND COMMUNICATE IN A BUSINESS CONTEXT THE RESULTS OF THEIR WORK BY APPROPRIATE ACCOUNTING TOOLS AND METHODS.

LEARNING SKILLS
ABILITY TO ANALYZE THE MAIN MANAGEMENT OPERATIONS AND REPRESENT THEM IN TO THE FINANCIAL STATEMENTS; ABILITY TO INVESTIGATE SKILLS ACQUIRED THROUGH SOME SPECIALIST PUBLICATIONS AND ELECTRONIC DATABASES ON ACCOUNTING AND THE BUDGET.

	Prerequisites
	BUSINESS ADMINISTRATION (ECONOMIA AZIENDALE)

	Contents
	PART I: FINANCIAL ACCOUNTING PURPOSES AND METHOD; FORMATION ACCOUNTING RECORDS; ON GOING ACCOUNTING RECORDS; THE CLOSING PROCESS ACCOUNTING RECORDS. PART II: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS PURPOSES OF FINANCIAL STATEMENTS; THE COMPONENTS OF THE FINANCIAL STATEMENTS; ITALIAN AND INTERNATIONAL ACCOUNTING STANDARDS.

	Teaching Methods
	FRONTAL LESSONS. CASE STUDIES.

	Verification of learning
	WRITTEN AND ORAL EXAMINATION

	Texts
	WALTER T. HARRISON JR., CHARLES T. HORNGREN, FINANCIAL ACCOUNTING, PEARSON PRENTICE HALL, LAST EDITION. OR JANE L. REIMERS, FINANCIAL ACCOUNTING. A BUSINESS PROCESS APPROACH, PEARSON PRENTICE HALL, LAST EDITION.