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COMPUTERIZED ACCOUNTING FOR COMPANIES Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
PRECONDITIONS:
Knowledge of accounting, Profit and loss Statement and Financial Statements.
It is advisable to have passed the examination in:
- Business Administration;
- Accounting and Financial Statements.
Objectives
Contents CONTENTS (SYLLABUS):
Computerized accounting: information content, work flow, media, procedures, records, regulatory and formal requirements.
Computerized accounting software: functionality and architecture.
Configuration and arrangement of the permanent records.
General accounting and special accounting.
Classes of current accounting entries:
- Firm constitution entries;
- Main current entries;
- Adjustment entries, account closing and reopening.
Civil and tax law regulations and formalities and related obligations: references.
Simplified accounting and simplified accounting regimes: references.
Recommended Bibliography TEXTBOOK:
AA.VV., Gestione informatica dei dati aziendali, a cura di Luciano Marchi e Daniela Mancini, Franco Angeli, Milano, 2009.
REFERENCE MATERIALS:
Material provided by the teacher.
Methods of Provision
Teaching Methods TEACHING METHOD:
Lectures and practical exercises with the use of computerized accounting software on PC.
Evaluation methods Verification of learning:
LEARNING ASSESSMENT PROCEDURES:
Practical test with oral examination.