|SCIENTIFIC DISCIPLINARY SECTOR||SECS-P/07|
|SECTIONING||This unit is divided into 3 sections:|
Prerequisites (for future units)
The course provides an introduction to financial accounting, with particual focus on double-entry book-keeping and financial statement preparation.
The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation.
The course aims at providing a theoretical basis of financial accounting and of financial reporting, with particular reference to the preparation of the annual report folliwing the Italian Civil Code (modified by the legislative decree139/2015). To this aim, the course goes more in depth with the concepts of the Economia Aziendale course by focusing on double-entry book-keeping.
At the end of the course, the student will be able to:
The course is based on many concepts introduced in the Economia Aziendale course, which must be passed before taking the Ragioneria Generale exam. Other relevant concepts for this course regard the courses of Diritto Privato with regard to the main contracts and of Diritto Commerciale with regard to companies.
Lessons, business cases, seminars with professionals.
The teaching methods could be changed due to the evolution of the pandemic. Any amendment will be published on the Aulaweb page of the course,
1. Financial accounting, double-entry book-keeping
2. Value Added Tax
10. Foreign currency operations
11. Financial instruments
12. Annual report: presentation
13. Annual report: principles
14. Annual report: interpretation
15. Introduction to consolidated financial statements and international accounting standards (IAS-IFRS)
- Book: Marchi, “Contabilità d’impresa e valori di bilancio”, 6th edition, 2018.
- Book: Quagli, “Bilancio di Esercizio e principi contabili”, 10th edition, 2021.
- Other materials available on aulaweb.
See the course Aulaweb webiste to see the detailed program.
Office hours: Office hours for students are published on the course Aulaweb website.
PAOLA RAMASSA (President)
FRANCESCO GIOVANNI AVALLONE
COSTANZA DI FABIO
The exam consists in a written test (compulsory) and an oral assessment (not compulsory).
The oral assessment can be chosen only by students passing the written test.
The examination method could be changed due to the evolution of the pandemic. Any amendment will be published on the Aulaweb page of the course.
The exam consists in a written test (compulsory) and an oral assessment (not compulsory). Both assessments regard the entire syllabus.
The written test includes:
To pass the written test, students must pass the preliminary test (min 6 correct answers out of 10).
Students passing the written test can decide to take also the oral assessment during the same exam session.
During summer and winter exams, students can take the exam no more than twice (out of three exam dates).
|04/05/2022||13:00||GENOVA||Scritto||appello straordinario riservato esclusivamente ai laureandi a.a. 2020/21|
The attendance to the course is not compulsory.
Syllabus and assessment methods are the same for students attending and not attending the course.