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.