Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on STRATEGIC MANAGEMENT AND ACCOUNTANCY PROFESSION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

Lectures in Italian

Course description

The course is designed to introduce students to Accounting and Management of extraordinary transactions. The focus is on management, accounting, business valuation and law perspectives.
Knowledge and understanding:
- the student must demonstrate knowledge and understanding of extraordinary transactions
Ability to apply knowledge and understanding:
- the student must demonstrate the ability to extraordinary transactions procedures
Autonomy of judgement:
- the student should be able to assess independently the best transactions among a set of transactions
Communication skills:
- the student should be able to draw up reports and accounting about extraordinary transactions.
Learning skills: students must be able to update and deepen topics about extraordinary transactions law

Prerequisites

Financial accounting
Strategic management and business valuation

Syllabus

The course focus on the main extraordinary transactions.
The extraodinary transactions in the strategic management. Business valuation for extraordinary transactions. The wind up of the firm. The conferring. Mergers and acquisitions. The corporate spin offs. The company transformation.

Teaching Methods

The focus is on management, accounting, business valuation and law perspectives. The course is intended to provide the students with a pragmatic approach by case studies and exercices.

Textbooks

Teaching materials.

Learning assessment

The assessment of expected learning outcomes will take place in several ways and at different times. Specifically, learning outcomes will be verified in itinere through training tests based on: Tests aimed at knowledge assessment; Case studies, aimed at skills assessment. At the end of the course the expected learning outcomes will be verified by an oral exam. Depending on the number of enrolled students, the module coordinator should provide a preliminary written test consisting of questions and exercises. The successful written test will allow students to have access to the oral exam.

More information