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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
It is advised to firstly take the “Economia aziendale” exam
Objectives
Contents The course concerns the study of the system of accounting records related to management operations and aimed at preparing the financial statements. Particular attention is paid both to the fulfillment of the obligations of keeping accounting records and to the interpretation of the related business phenomena and events
Extended Syllabus Doctrinal premises
Accounting theory and technique
The capital and economic result system applied to the double entry: basic notions
Management operations: first reflections
The venture capital financing transaction
The loan capital financing transaction
The investment transaction
The transformation operation
The sale operation
The liquidity
The main year-end adjustments
Closing and reopening of accounts
The buying and selling of a functioning company
The memorandum accounts
Evaluation problems and statutory financial statements (outline)
Changes in capital and operations on capital
Recommended Bibliography CORONELLA S. (2020): Ragioneria generale. La logica e la tecnica delle scritture contabili. Quarta edizione, FrancoAngeli, Milano - ISBN 9788835107835
Any additional materials will be notified in classroom and made available through the Moodle platform on the fad.unich.it web page
Methods of Provision
Teaching Methods Lectures and seminars, aimed at acquiring and deepening the knowledge related to the program
Exercises, aimed at developing competences, judgment and communication skills
The course also uses the Moodle platform as an e-learning tool to interact with students
Evaluation methods Verification of learning:
The exam consists of: 1) a preliminary written test, aimed at ascertaining the comprehension of the course contents and the ability to apply the acquired knowledge; 2) a final interview, aimed at deepening the knowledge of specific aspects related to the entire exam program. The final evaluation takes into account both the written and oral tests
Contacts/More Information