The course covers, from both a theoretical and practical perspective, the topics of financial accounting and financial statement preparation.
The course focuses on the theory and practice of financial accounting, with particular regard to double-entry book-keeping and financial statement preparation.
Aims
Thecourse aims to provide the theoretical basis for the accounting of business operations and the preparation of the annual report according to the Italian Civil Code, as amended by Legislative Decree 139/2015. To this end, it builds on the concepts covered in the Economia Aziendale course and initially explains the accounting method and the logic of double-entry book-keeping applied to the income and capital system.
Learning outcomes (Dublin descriptors):
1. Knowledge and understanding: At the end of lectures and practical exercises, the student will be able to describe the rules of the Italian Civil Code and the related application issues concerning financial accounting and financial statement preparation, with reference to the main ordinary operations.
2. Applying knowledge and understanding: At the end of practical exercises, the student will be able to apply the acquired knowledge to prepare the annual report and solve the main accounting issues, using national accounting standards.
3. Making judgements: After case studies and class discussions, the student will be able to assess the relevance of accounting information to determine the main financial figures.
4. Communication skills: During presentations and class discussions, the student will be able to use the technical language of the discipline to communicate clearly with both specialists and non-specialists.
5. Learning skills: At the end of the course, the student will be able to independently update their accounting knowledge by consulting regulatory sources and scientific literature.
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, self-assessment tests, exercises, business cases, seminars with professionals. Attendance is recommended (not compulsory).
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.
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)
- 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.
Ricevimento: Office hours for students are published on the course Aulaweb website.
Lessons take place in the second semester. For further information, visit thttps://economia.unige.it/calendario-didattico
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 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.
For both attending and non-attending students, the syllabus, exam methods and assessment methods are the same.
