FINANCIAL ACCOUNTING (BASIC)

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

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Course Sheet

Course code:

COBI12

Academic Year of enrolment:

2016

Year of supply:

2017/2018

Divisions:

Cognomi A-D

Type of Course:

Characterising

Degree:

Course of 1st Cycle Degree in MANAGEMENT AND ECONOMICS

Disciplinary Sector:

Business Administration

Is part of:

FINANCIAL ACCOUNTING (BASIC)

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VERNA Ida

Cycle:

First semester

Hours of classroom activity:

Individual study hours:

153

Prerequisites:

Main issues related to business administrations

Objectives

the course aims to introduce the theoretical and the practical knowledge on accounting models and the bookkeping, in order to enhance the capabilities related to the financial analysis and the decision-making process.

Contents

Accounting information and bookkeping
Accounting models: account, double entry method, the system of entries (initial, ongoing, final)
The trial balance
The financial stament: law rules and accounting principles
Contents and structure of income statement and balance sheet: evaluation criteria

Extended Syllabus

Recommended Bibliography

G. PAOLONE, F. De Luca, Il bilancio di esercizio. Principi, procedure, valutazioni
Franco Angeli, Milano, 2011.
G. PAOLONE, F. DE LUCA, Le rilevazioni sistematiche di contabilità generale, Franco Angeli,2010
Other supporting material provided by teacher

Teaching Methods

Theaching activity will be developed through frontal lessons, exercises and case study.

Evaluation methods

Verification of learning:

Final written and oral exam.
Test in progress

Other courses

Course year: 1

DIRITTO PRIVATO
9 Credits
BUSINESS ADMINISTRATION
9 Credits - Basic
MATHEMATICAL TOPICS FOR ECONOMICS
9 Credits - Basic
MICROECONOMICS
9 Credits - Basic
OPERATIONS MANAGEMENT
9 Credits - Characterising
STRATEGIC BUSINESS COMMUNICATION
9 Credits - Related/Supplementary
ENGLISH LANGUAGE
6 Credits - Language/Final Examination

Course year: 2

DIRITTO COMMERCIALE
9 Credits - Characterising
FINANCIAL ACCOUNTING (BASIC)
9 Credits - Characterising
MACROECONOMIA
9 Credits - Characterising
ORGANIZATION THEORY AND DESIGN
9 Credits - Characterising
STATISTICA DI BASE
9 Credits - Characterising
SOCIOLOGY FOR BUSINESS
9 Credits - Related/Supplementary
ECONOMY OF COMPANIES AND PA
6 Credits - Elective Course
ENGLISH FOR COMMUNICATION (UPPER INTERMEDIATE)
6 Credits - Elective Course
ENGLISH FOR MANAGEMENT AND GLOBAL BUSINESS
12 Credits - Elective Course
SPANISH
6 Credits - Elective Course

Course year: 3

COMPANY STATISTICS
6 Credits - Characterising
FINANCIAL ACCOUNTING (ADVANCED)
9 Credits - Characterising
FINANCIAL MARKETS AND INSTITUTIONS
9 Credits - Characterising
MANAGEMENT ACCOUNTING
9 Credits - Characterising
MARKETING
9 Credits - Characterising
METODI MATEMATICI PER LA FINANZA
6 Credits - Characterising
POLITICA ECONOMICA
9 Credits - Characterising
DIRITTO PRIVATO DELL'UNIONE EUROPEA
6 Credits - Elective Course
ECONOMY OF TRANSPORT COMPANIES
6 Credits - Elective Course
START UP E MODELLI ORGANIZZATIVI
6 Credits - Elective Course
TEDESCO
6 Credits - Elective Course
SHORT ESSAY (AROUND 30,000 CHARACTERS)
3 Credits - Language/Final Examination
INTERNSHIP
3 Credits
WEB E MARKETING
3 Credits
INTERNSHIP
6 Credits - For stages and internships

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FINANCIAL ACCOUNTING (BASIC)