Economia e Management | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

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

CURRICULUM MANAGEMENT AND COMPUTER SCIENCE

	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

PROFESSORS

	AURELIO TOMMASETTI T Curriculum
	GENNARO MAIONE Curriculum

EXAMS

Exam	Date	Session
TOMMASETTI / MAIONE (MI) - MATONTI	12/04/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI / MAIONE (MI) - MATONTI	12/04/2023 - 08:30	SESSIONE DI RECUPERO
TOMMASETTI (CORSI DISATTIVATI) - MATONTI	12/04/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI (CORSI DISATTIVATI) - MATONTI	12/04/2023 - 08:30	SESSIONE DI RECUPERO
TOMMASETTI / MAIONE (MI) - MATONTI	06/06/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI (CORSI DISATTIVATI) - MATONTI	06/06/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI (CORSI DISATTIVATI) - MATONTI	22/06/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI / MAIONE (MI) - MATONTI	11/07/2023 - 08:30	SESSIONE ORDINARIA
TOMMASETTI (CORSI DISATTIVATI) - MATONTI	11/07/2023 - 08:30	SESSIONE ORDINARIA

	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 30 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.

	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 15 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.

	Texts
	TOMMASETTI A., BISOGNO M., CONTABILITÀ E BILANCIO D’IMPRESA. FRANCO ANGELI, ULTIMA EDIZIONE, 2022. TOMMASETTI A., BISOGNO M., APPLICAZIONI DI CONTABILITÀ E BILANCIO D’IMPRESA. FRANCO ANGELI, ULTIMA EDIZIONE, 2022. OR: PISANI M., LE RILEVAZIONI CONTABILI PER IL BILANCIO D’ESERCIZIO, F. ANGELI, MILAN, LAST EDITION.