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 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
