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CODE 83760
ACADEMIC YEAR 2024/2025
CREDITS
SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
LANGUAGE Italian
TEACHING LOCATION
  • IMPERIA
SEMESTER 2° Semester
PREREQUISITES
Propedeuticità in ingresso
Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami:

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 aims to provide the theoretical basis for accounting for business operations and for preparing the financial statements in accordance with the rules of the Italian Civil Code. At the application level, the main accounting and budget problems typical of the companies operating in the tourism sector are deepened.

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 Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison

RECOMMENDED READING/BIBLIOGRAPHY

- Book: Marchi, “Contabilità d’impresa e valori di bilancio”, V edizione, 2013.

- Book: Quagli, “Bilancio di Esercizio e principi contabili”, VI edizione, 2013.

- Other materials available on aulaweb.

 

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Sem: I

19 sept. 2016 - 15 dec. 2016 

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

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

Agenda 2030 - Sustainable Development Goals

Agenda 2030 - Sustainable Development Goals
Quality education
Quality education
Gender equality
Gender equality
Decent work and economic growth
Decent work and economic growth