Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMIA E MANAGEMENT
Disciplinary sector: 
Year of study: 
Second semester
Hours of front activity: 



Course description

The aim of the course is to provide students tools necessary to understand the accounting logic and the related technique, as well as to know the financial statements. The course is developed in order to introduce students to the traditional models, processes and instruments of the general and applied accounting. The emphasis is based on the accounting entry of company operations and on the preparation of the financial statements. The student will be able, at the end of the course, to draw up the accounting records relating to the various company operations, to prepare the financial statements, to read the essential element of the financial statements.
The learning objectives of the course can be as follows:
Knowledge and ability to understand. The student must be able to:
- Know the models, processes and tools typical of general and applied accounting;
- Know the financial statements;
- Understand the links between accounting and financial statements.
Ability to apply knowledge and understanding. At the end of the course, the student will be able to:
- draw up the accounting records relating to the various company operations;
- to prepare the financial statements;
- to read the civil law in its essential features.
Autonomy of judgment. The student will be able to:
- propose and formulate original evaluations of economic and financial analysis;
- propose and formulate original judgments for the "continuous" control of financial and economic movements at the overall company level;
- propose and forumulate assessments of the individual accounting items and of the financial statements.
Communication skills. The student must be able to respond in a clear, cogent and exhaustive manner to the questions of the written test and to those of the oral exam. Through the exercises, the student will also develop the ability to present reports on the analysis of company dynamics and financial statements.
Learning ability. The student must be able to update and deepen independently the topics and specific normative and regulatory sources of general and applied accounting.


Business administration.


Financial accounting goals. Double-entry book-keeping. Accounting rules. Accounting systems. Accounting processes. The role of financial statements. The accounting of firm activities. Adjusting entries. Closing entries. Financial statement preparation. Opening entries. Financial statement rules. Financial statement aims. Financial statement assumptions. Financial statements features.

Teaching Methods

Lectures, tutorials and exercises.


Marchi L. (2018), Contabilità d’impresa e valori di bilancio, Giappichelli, Torino.
Quagli A. (2021), Bilancio di esercizio e principi contabili, Giappichelli, Torino.

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; Exercises, aimed at skills assessment. At the end of the course the expected learning outcomes will be verified by a preliminary written test consisting of questions and exercises. Based on the results of written test, students will be assessed by an oral exam. In particular, students who pass the written test with a grade ≥ 27/30 will be assessed by the supplementary oral exam.

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