CODE 60076 ACADEMIC YEAR 2025/2026 CREDITS 9 cfu anno 2 ECONOMIA AZIENDALE 8697 (L-18) - GENOVA 9 cfu anno 2 SCIENZE ECONOMICHE E FINANZIARIE 11662 (L-33) - GENOVA 9 cfu anno 2 ECONOMIA DELLE AZIENDE MARITTIME, LOGISTICA E TRASP. 8698 (L-18) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 2° Semester SECTIONING Questo insegnamento è diviso nelle seguenti frazioni: A B C PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: Business Administration 8697 (coorte 2024/2025) BUSINESS ADMINISTRATION 41125 A BUSINESS ADMINISTRATION 41125 B BUSINESS ADMINISTRATION 41125 C Maritime, Logistics and Transport Economics and Business 8698 (coorte 2024/2025) BUSINESS ADMINISTRATION 41125 A BUSINESS ADMINISTRATION 41125 B BUSINESS ADMINISTRATION 41125 C Economics 8699 (coorte 2024/2025) BUSINESS ADMINISTRATION 41125 2024 Propedeuticità in uscita Questo insegnamento è propedeutico per gli insegnamenti: Business Administration 8697 (coorte 2024/2025) MANAGEMENT CONTROL 63720 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2024/2025) TRANSPORT MANAGEMENT SUPERVISION 63738 TEACHING MATERIALS AULAWEB OVERVIEW Course description The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation. AIMS AND CONTENT LEARNING OUTCOMES The course focuses on the theory and practice of financial accounting, with particular regard to double-entry book-keeping and financial statement preparation. TEACHING METHODS Lessons, business cases, seminars with professionals Students who have valid certification of physical or learning disabilities and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Elena Lagomarsino (elena.lagomarsino@unige.it), the Department’s disability liaison. SYLLABUS/CONTENT The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation. RECOMMENDED READING/BIBLIOGRAPHY - Book: Marchi, “Contabilità d’impresa e valori di bilancio”, V edizione, 2013. - Book: Quagli, “Bilancio di Esercizio e principi contabili”, VII edizione, 2015. - Other materials available on aulaweb. See Aulaweb to see the analytical program. TEACHERS AND EXAM BOARD RENATA DAMERI Ricevimento: Tuesday 9:30 LESSONS Class schedule FINANCIAL ACCOUNTING C EXAMS EXAM DESCRIPTION Written test (compulsory) and oral assessment (not compulsory) ASSESSMENT METHODS There is a written assessment aimed at verifying the understanding of the key theoretical concepts and at testing the ability to record operations according to a double-entry system and to prepare financial statements through exercises. Students can also choose to have an additional oral assessment FURTHER INFORMATION Attendance Not compulsory
