Economia e Management | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

	0212700009
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2017/2018

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
	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
	PART I: FINANCIAL ACCOUNTING PURPOSES AND METHODS. TRANSACTION ANALYSIS. STOCKHOLDERS' EQUITY. CURRENT AND LONG-TERM LIABILITIES. SHORT-TERM INVESTMENTS AND RECEIVABLES. LONG-TERM TANGIBLE AND INTANGIBLES ASSETS. FINANCIAL ASSETS. PART II: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS.

PART I: FINANCIAL ACCOUNTING
PURPOSES AND METHODS. TRANSACTION ANALYSIS. STOCKHOLDERS' EQUITY. CURRENT AND LONG-TERM LIABILITIES. SHORT-TERM INVESTMENTS AND RECEIVABLES. LONG-TERM TANGIBLE AND INTANGIBLES ASSETS. FINANCIAL ASSETS.
PART II: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS
PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS.

	Teaching Methods
	FRONTAL LESSONS. CASE STUDIES

	Verification of learning
	THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE WRITTEN PART, WHICH TAKES TWO HOURS, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE WRITTEN PART, WHICH TAKES TWO HOURS, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.

Verification of learning

THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE WRITTEN PART, WHICH TAKES TWO HOURS, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE WRITTEN PART, WHICH TAKES TWO HOURS, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.

	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.