Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2021/2022
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMICS AND BUSINESS
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
9
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
72

Language

Italian

Course description

Learning objectives:
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.

Communication skills:
Explaining learned concepts in an oral discussion.

Lifelong learning skills:
Comprehension of basic logical structures of Accounting books and Financial Statements.

Prerequisites

Italian: minimum level B2
Basic Literacy.
Basic Numeracy.
Main concepts of Economia aziendale.
It is MANDATORY to pass Economia aziendale previously

Syllabus

available on request

Basic concepts. Financial accounting. Purchases, Sales, Financing, Inventories, Fixed assets. End-of-period adjustments. Financial statement. Introduction to IFRSs

Teaching Methods

Classroom Lessons
Group activities on specific topics

Textbooks

R.Fiume, Ragioneria generale, Giappichelli, 2013
Further teaching material will be provided through the e-learning web-portal

Learning assessment

Written test with multiple choice questions, exercises about accounting practice and financial statement; to reach higher scores, students have to pass an oral exam.

More information

For any further info surf the e-learning website