Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2013/2014
Belonging course: 
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
4
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

Italian

Course description

The aim of the course is to spread knowledge about the financial reporting of private firms, in the perspective of national and international accounting standards.
In order to apply the international accounting standards, in fact, the interdisciplinary knowledge (business administration and law topics) becomes critical for students that will became legal experts that supports management in the analysis and solution of technical and legal issues related to business management.
The course also aims to develop the student's ability to gather and interpret the financial information: to support decision-making processes that take place in the company; to communicate information, ideas, problems and solutions to its partners; to develop the learning skills that will be needed to undertake further studies with a high degree of autonomy.

Prerequisites

Students need to pass the exam of Business Administration.

Syllabus

The course of Financial reports, accounting standards and taxation is structured into two modules: the module A (Financial reports and accounting standards) and the module B (Taxation Law). The aim of the course (Module A) is to spread knowledge about the financial reporting of private firms, in the perspective of national and international accounting standards.
In order to apply the international accounting standards, in fact, the interdisciplinary knowledge (business administration and law topics) becomes critical for students that will be became legal experts with a specific function, that is to support the management in the analysis and solutions about technical and legal issues.
The course is also addressed to develop the student's ability to gather and interpret the financial information: to support decision-making processes that take place in the company; to communicate information, ideas, problems and solutions to its partners; to develop the learning skills that will be needed to undertake further studies with a high degree of autonomy.
The course is structured into two sub-modules:
Module A1 (24 hours)
The first module includes the following topics: structure and content of income statement, balance sheet, financial statements; national and international accounting standards.
Module A2 (24 hours)
The second module includes the following topics: tangible and intangible assets; warehouse stocks,
securities, equity and loans, credits.

The course of Financial reports, accounting standards and taxation is structured into two modules: the module A (Financial reports and Accounting standards) and the module B (Taxation Law).
The aim of the course (Module A) is to spread knowledge about the financial reporting of private firms, according to the national and international accounting standards.
In order to apply the international accounting standards, the interdisciplinary knowledge (business administration and law topics) becomes critical for students that will be legal experts with the task to support the management in the analysis and solution about technical and legal issues.

The course is structured into two sub-modules:
Module A1 (24 hours)
The first module includes the following topics: structure and content of income statement, balance sheet, financial statements; national and international accounting standards.
Module A2 (24 hours)
The second module includes the following topics: tangible and intangible assets; warehouse stocks,
securities, equity and loans, credits.

Teaching Methods

Classroom-taught lesson, practice exercise, seminars

Textbooks

Francesco Giunta and Michele Pisani (last edition), Il Bilancio, Apogeo

Learning assessment

Student’s knowledge is verified through a written test and an oral test.
The written test lasts 1 hour and 15 minutes. Students must answer open and / or multiple choice questions as well as conduct some exercises.
The written test score is given by a vote that ranges from 0 to 30.
At the end of the written exam, the student may optionally decide to hold the oral examination, unless he has achieved a grade higher than 26/30. In this case, the student must submit the oral examination, unless he decides to accept 26/30 as the final vote of the exam.
To pass the exam, the student must score a minimum of 18/30.
The student reaches the 18/30 vote, when he demonstrates that he has gained sufficient knowledge of the topics being discussed in the course. To achieve a score of 30/30 and praise, the student must demonstrate that he has gained an excellent knowledge of all the topics dealt with during the course.

More information

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