Bases of double-entry book-keeping. Basics issues connected with the preparation of Financial Statements. First approach with IFRSs
Knowledge and understanding:
Systematic vision of the discipline, understanding of effects of operations on Financial Statements.
Applying knowledge and understanding:
Correct Accounting practice; preparation of Financial Statements.
Indipendence of judgement:
Critical comprehension of the effects double entry book-keeping on Financial Statements and of basic Accounting standards.
Explaining learned concepts in an oral discussion.
Lifelong learning skills:
Comprehension of basic logical structures of Accounting books and Financial Statements.
Italian: minimum level B2
Main concepts of Economia aziendale.
It is MANDATORY to pass Economia aziendale previously
available on request
Basic concepts. Financial accounting. Purchases, Sales, Financing, Inventories, Fixed assets. End-of-period adjustments. Financial statement. Introduction to IFRSs
Group activities on specific topics
R.Fiume, Ragioneria generale, Giappichelli, 2013
Further teaching material will be provided through the e-learning web-portal
Written test with multiple choice questions, exercises about accounting practice and financial statement; to reach higher scores, students have to pass an oral exam.
For any further info surf the e-learning website