Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of 5-year Single Cycle Master's Degree Programme on LAW
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
5
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 want to support 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.

Knowledge and understanding: The course aims to impart knowledge of the financial statements, facilitating their understanding as an instrument of economic-financial communication in the perspective of national and international accounting standards. The knowledge and understanding are achieved through the carrying out of frontal lessons, exercises and analysis of the documents constituting the financial statements. The method of verifying this knowledge and skills consists in conducting exercises and reading the financial statements.

Ability to apply knowledge and understanding: The knowledge that the course aims to impart and the ability to understand applied national and international accounting standards becomes essential for the student who intends to support management in the analysis, in the management of complexity and in the solution of technical-legal issues related to company management. The means of verifying these skills to apply knowledge and understanding consists in conducting exercises and analyzing and reading the documents constituting the financial statements.

Making judgments: At the end of the course, the student will be able to collect and interpret the data of the financial statements deemed useful to determine independent judgments necessary to support the decision-making processes that take place in the company. The autonomy of judgment is developed and tested through the carrying out of exercises and the analysis and reading of the documents constituting the financial statements.

Communication skills: At the end of the course, the student will be able to interpret the data of the financial statement considered useful for communicating information, ideas, problems and solutions to their interlocutors; Communication skills are developed through exercises and through the analysis of the documents constituting the financial statements. The verification of the acquisition of communication skills takes place through the assessment of the student's presentation and argumentative capacity, of its communicative effectiveness, of the terminological correctness during the exam, both written and oral.

Learning skills: At the end of the course, the student will have acquired learning skills that will be necessary to undertake further studies with a high degree of autonomy. Learning skills are achieved and tested in the context of frontal lessons, through practical exercises and evaluated through the examination, written and oral exam.

Prerequisites

It is necessary to have acquired and assimilated the knowledge provided by the course of Business Administration

Syllabus

The module includes the following topics: structure and content of income statement, balance sheet, cash flow statement, notes and management discussion and analysis; national and international accounting standards.

The first module includes the following topics: structure and content of income statement, balance sheet, cash flow statement, notes and management discussion and analysis; national and international accounting standards, the valuation of tangible and intangible assets, and inventories.
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic concepts. On average, the course is organized as follows:
The I block (24 hours):
The formal aspects of the financial statements: structure and content of the income statement, balance sheet, cash flow statement and notes to the financial statements; the other documents annexed to the financial statement.
The II block (24 hours):
The substantial aspects of the financial statements: the valuation of tangible and intangible assets, and inventories.

Teaching Methods

The teaching activity of the course is organized in frontal lessons and exercises

Textbooks

Francesco Giunta e Michele Pisani (ultima edizione), Il Bilancio, Apogeo

Learning assessment

The final exam includes a compulsory written test, concerning both general theory and quantitative topics, and articulated in closed and/or open questions and exercises. Based on the results of the written test, the student is entitled to provide supplementary elements through an oral exam. During the course will be carried out exercises in itinere also intended as opportunities for self-assessment by the student of its knowledge.

More information