Economia e Management | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

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

CURRICULUM ACCOUNTING, FINANCE AND AUDITING

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

TEACHING UNITS

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

PROFESSORS

	RAFFAELE D'ALESSIO T Curriculum
	EMANUELA MATTIA CAFARO Curriculum

	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.

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.