Economia e Management | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

	0212700009
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2021/2022

CURRICULUM BUSINESS MANAGEMENT

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	AUTUMN SEMESTER

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: INTRODUCTION TO FINANCIAL ACCOUNTING (10 H) PURPOSES AND METHODS. TRANSACTION ANALYSIS. PART II: FINANCIAL ACCOUNTING (20 H) STOCKHOLDERS' EQUITY. CURRENT AND LONG-TERM LIABILITIES. LONG-TERM TANGIBLE AND INTANGIBLE ASSETS. FINANCIAL ASSETS. SHORT-TERM INVESTMENTS AND RECEIVABLES. PART III: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS (30 H) PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS.

PART I: INTRODUCTION TO FINANCIAL ACCOUNTING (10 H)
PURPOSES AND METHODS. TRANSACTION ANALYSIS.
PART II: FINANCIAL ACCOUNTING (20 H)
STOCKHOLDERS' EQUITY. CURRENT AND LONG-TERM LIABILITIES. LONG-TERM TANGIBLE AND INTANGIBLE ASSETS. FINANCIAL ASSETS. SHORT-TERM INVESTMENTS AND RECEIVABLES.
PART III: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS (30 H)
PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS.

	Teaching Methods
	THE COURSE CONSISTS OF 60 HOURS OF LECTURES, WHICH AIM TO EXPLAIN THEORETICAL CONCEPTS AND ISSUES. CASE-STUDIES ARE ALSO EXAMINED AND DISCUSSED TO UNDERSTAND HOW TO APPLY THEORETICAL CONCEPTS. ATTENDING THE LESSONS IS RECOMMENDED.

	Verification of learning
	THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE WRITTEN PART, WHICH TAKES ONE HOUR, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES (4 QUESTIONS) AND FINANCIAL REPORTING (1 QUESTION). THE ORAL EXAMINATION, WHICH TAKES ABOUT 15 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS. THE EVALUATION WILL BE BASED ON: APPROPRIATENESS OF LANGUAGE; ABILITY TO CORRELATE THE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; AUTONOMY OF JUDGMENT. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30, OBTAINED BY CUMULATING RESULTS CONCERNING THE WRITTEN PART (ON A SCALE BETWEEN 0 AND 15) AND THE ORAL PART (ON A SCALE BETWEEN 0 AND 15). THE MINIMUM MARK OF THE WRITTEN PART IS 8.

Verification of learning

THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION.
THE WRITTEN PART, WHICH TAKES ONE HOUR, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES (4 QUESTIONS) AND FINANCIAL REPORTING (1 QUESTION). THE ORAL EXAMINATION, WHICH TAKES ABOUT 15 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS. THE EVALUATION WILL BE BASED ON: APPROPRIATENESS OF LANGUAGE; ABILITY TO CORRELATE THE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; AUTONOMY OF JUDGMENT.
THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30, OBTAINED BY CUMULATING RESULTS CONCERNING THE WRITTEN PART (ON A SCALE BETWEEN 0 AND 15) AND THE ORAL PART (ON A SCALE BETWEEN 0 AND 15). THE MINIMUM MARK OF THE WRITTEN PART IS 8.

	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.