Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of Bachelor's Degree Programme on INTERNATIONAL BUSINESS ADMINISTRATION AND MANAGEMENT
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
9
Year of study: 
2
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
72

Language

Italian

Course description

The course purposes to provide all the necessary tools to understand the accounting logic and master its technique. The course is developed with a view to introducing students to patterns, processes and instruments with regard to general and applied accounting. The focus is both on operations and on the preparation of the financial statement. By the end of the course, students will be able to draw up accounting entries pertaining to administrative events, to draw up the financial statement and to read the statutory financial statement in its main features.

The learning objectives of the course can be specified as follows:

Knowledge and understanding:
Students will demonstrate to know the tools of the accounting entries and of the financial statements.

Applying Knowledge and understanding:
Students will demonstrate to know how to apply the double entry in the ledger and in the journal, as well as to draw up the financial statements.

Making judgments:
Students will demonstrate the ability to choose, among different options, the most appropriate and effective solution to the accounting records and to draw up the financial statements.

Communication:
Students will demonstrate the ability to communicate the acquired knowledge in a clear and appropriate way.

Lifelong learning skills:
Students must demonstrate a good capacity of learning and application of acquired knowledge.

Prerequisites

The knowledge of “Economia aziendale” (Business administration).

Syllabus

Learning objectives
The course purposes to provide all the necessary tools to understand the accounting logic and master its technique. The course is developed with a view to introducing students to patterns, processes and instruments with regard to general and applied accounting. The focus is both on operations and on the preparation of the financial statement. By the end of the course, students will be able to draw up accounting entries pertaining to administrative events, to draw up the financial statement and to read the statutory financial statement in its main features.

Study programme
The objects of accounting. The double-entry method. The functioning of the accounts. The accounting systems. The recording process. The financial statement as an “accounting summary”. Systematic operations for administrative facts. The accrual entries. The accounting entries for the end-year. The financial statement drawing up. The accounting entries for the opening-year. The legislation on financial statement and the accounting standards. The role and the assumptions of the financial statement. The formats of the financial statement.

The course can ideally be divided into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic concepts of “Economia aziendale”. The course may be structured as follows:

First block (24 hours):
The objects of accounting. The double-entry method. The functioning of the accounts. The accounting systems. The recording process. The financial statement as an “accounting summary”.

Second block (24 hours):
Systematic operations for administrative facts.

Third block (24 hours):
The accrual entries. The accounting entries for the end-year. The financial statement drawing up. The accounting entries for the opening-year. The legislation on financial statement and the accounting standards. The role and the assumptions of the financial statement. The formats of the financial statement.

Suggested readings
Coronella Stefano, “Ragioneria generale. La logica e la tecnica delle scritture contabili”, Franco Angeli, Milano, last edition.
Coronella Stefano, Monda Carmen, “Ragioneria generale. Casi, applicazioni e quesiti”, Franco Angeli, Milano, last edition.
Additional material provided by the professor.

The objects of accounting. The double-entry method. The functioning of the accounts. The accounting systems. The recording process. The financial statement as an “accounting summary”. Systematic operations for administrative facts. The accrual entries. The accounting entries for the end-year. The financial statement drawing up. The accounting entries for the opening-year. The legislation on financial statement and the accounting standards. The role and the assumptions of the financial statement. The formats of the financial statement.

The course can ideally be divided into several lesson blocks, the duration of which depends on the level of preparation of the students. The course may be structured as follows:

First block (24 hours):
The objects of accounting. The double-entry method. The functioning of the accounts. The accounting systems. The recording process. The financial statement as an “accounting summary”.

Second block (24 hours):
Systematic operations for administrative facts.

Third block (24 hours):
The accrual entries. The accounting entries for the end-year. The financial statement drawing up. The accounting entries for the opening-year. The legislation on financial statement and the accounting standards. The role and the assumptions of the financial statement. The formats of the financial statement.

Teaching Methods

Lectures, exercises and in-depth analyses.

Textbooks

Coronella Stefano, “Ragioneria generale. La logica e la tecnica delle scritture contabili”, Franco Angeli, Milano, last edition.
Coronella Stefano, Monda Carmen, “Ragioneria generale. Casi, applicazioni e quesiti”, Franco Angeli, Milano, last edition.
Additional material provided by the professor.

Learning assessment

The assessment of the expected learning outcomes at the end of the course will occur through a written exam which includes essay questions, closed-choice questions and exercises. A specific score is assigned to each question and exercise and the overall evaluation will result from their sum. It is not allowed to consult texts or use PCs, tablets or smartphones. Instead, the use of the calculator is essential.

More information

For any other information and additional material, please refer to the professor’s website.