The teaching activity pursues the general objective of the course of study
to provide knowledge and skills regarding the accounting and
administrative function of private companies operating in different
sectors.
Through the study of accounting principles and techniques, the course
aims to transmit the theoretical and applicative bases of the accounting
entry of company operations, the functioning of the general accounting
and the preparation of the financial statements, in order to promote the
correct reading and interpretation of the accounting documents
supporting the company decision-making process.
EXPECTED LEARNING OUTCOMES
At the end of the course the student must possess knowledge and skills
concerning the functioning of the general accounting, the preparation of
the financial statements and the interpretation of the accounting
documents. The objective is to contribute to the training of a professional
figure in charge of accounting and administrative-financial management
of private companies, both as an internal profile and as a consultant. The
course proposes to transmit the following skills and knowledge:Knowledge and understanding:
- understand the principles of double-entry accounting and applying
them;
- understand the operating logic of financial and economic accounts;
- understand the business events and describe them according to the
accounting language;
- understand the functioning and architecture of the general accounting;
- understand the criteria for designing an accounting system;
- understand the structure of accounting models and the theoretical,
regulatory and technical principles;
- be able to determine the operating income and the net operating
capital;
- be able to draw up the financial statements;
MAKING JUDGEMENTS:
- to associate the business events (eg. sending products to customers) of
companies operating in different sectors (industry and services) to the
accounts (eg. revenues, credits, money ...);
- linking the financial and economic aspects of management;
- to interpret the theoretical principles, law rules and accounting
standards through concrete accounting entries and measurements;
- to evaluate the company balances.
COMMUNICATION
- transmission capacity of the technical-accounting language;
- transmission capacity of the legal and accounting terms relating to the
financial statements and accounting books;
- ability to transmit problems and solutions concerning the accounting
and administrative functions of companies.