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CODE 60076
ACADEMIC YEAR 2022/2023
CREDITS
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 uscita
    Questo insegnamento è propedeutico per gli insegnamenti:
    TEACHING MATERIALS AULAWEB

    OVERVIEW

    Course description

    The course focuses on financial accounting, specifically on 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.

    AIMS AND LEARNING OUTCOMES

    Aims

    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:

    • perform an accounting analysis of the main corporate operations in a financial perspective;
    • prepare and interpret the annual report compliant with the Italian Civil Code and Italian GAAP.

    Learning outcomes:

    • Knowledge and comprehension Students will know the rules of the Italian Civil Code and the main issues related to financial accounting and financial reporting. They will also acquire adequate knowledge and understand the main ordinary operations.
    • Application capabilities Students will be able to apply such knowledge, to understand and to solve the main issue regarding book-keeping, the measurement of earnings and capital. In particular, they will be able to prepare the annual report according to the Italian Civil Code and accounting standards.
    • independent judgement  Students will be able to judge the relevance of information disclosed to determine the main financial figures. They will also understand the main implications of accounting records and the connections between book-keeping and the annual report.
    • Communication skills Students will learn the accounting technical language to be able to communicate clearly with professionals and other practitioners.
    • Learning skills Students will develop adequate learning skills, which will allow them to have regular updates and futrher focused study. This is a key point given the continuous evolution of the discipline.

    PREREQUISITES

    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.

    TEACHING METHODS

    Lessons, business cases, seminars with professionals

    SYLLABUS/CONTENT

    1. Financial accounting, double-entry book-keeping

    2. Value Added Tax

    3. Purchasing

    4. Sales

    5. Services

    6. Personnel 

    7. Investments

    8. Equity

    9. Debt 

    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)

    RECOMMENDED READING/BIBLIOGRAPHY

    - Quagli A., “Bilancio di esercizio e principi contabili”, XI ed., 2023, Giappichelli

    - Marchi L., Marasca S.  (a cura di), “Contabilità d’impresa e valori di bilancio”, VII ed., 2022, Giappichelli

    - Other materials available on the Aulaweb.

    See the Aulaweb page to see the analytical program.

    TEACHERS AND EXAM BOARD

    Exam Board

    COSTANZA DI FABIO (President)

    RENATA DAMERI

    ROBERTO GARELLI

    PAOLA RAMASSA

    LESSONS

    Class schedule

    FINANCIAL ACCOUNTING A

    EXAMS

    EXAM DESCRIPTION

    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.

    ASSESSMENT METHODS

    The exam consists in a written test (compulsory) and an oral assessment (not compulsory). Both assessments regard the entire syllabus.

    The written test includes:

    • a first part (preliminary test): 10 multiple-choice questions;
    • a second part: book-keeping, financial statement preparation and two open-ended questions.

    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 the course, students can attend two midterm assessments; further information can be found on the aulaweb page of the course.

    Exam schedule

    Data appello Orario Luogo Degree type Note
    09/01/2023 11:00 GENOVA Scritto
    23/01/2023 11:00 GENOVA Scritto
    06/02/2023 11:00 GENOVA Scritto
    12/05/2023 11:00 GENOVA Scritto
    05/06/2023 11:00 GENOVA Scritto
    22/06/2023 14:30 GENOVA Scritto
    10/07/2023 11:00 GENOVA Scritto
    11/09/2023 11:00 GENOVA Scritto

    FURTHER INFORMATION

    Attendance

    Not compulsory