OVERVIEW

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

The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation.

RECOMMENDED READING/BIBLIOGRAPHY

1) Quagli A., “Bilancio di esercizio e principi contabili”, XII edizione, 2025, Giappichelli

2) Marchi L., Marasca S.  (a cura di), “Contabilità d’impresa e valori di bilancio”, VIII edizione, 2025, Giappichelli.

- Other materials available on aulaweb.

See Aulaweb to see the analytical program.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

2nd semester

Class schedule

The timetable for this course is available here: Portale EasyAcademy

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

Recommended, not compulsory. 

Students with disabilities, SLD or SEN

Students with disabilities, with SLD or with SEN are reminded that, to request exam accommodations, they must first upload their certification to the University website at servizionline.unige.it<https://servizionline.unige.it/>, in the “Students” section. The documentation will be checked by the University’s Services for the Inclusion of Students with Disabilities and with SLD. At the beginning of the course, students are advised to contact the lecturer to agree on exam arrangements which, while respecting the learning objectives of the course, take individual learning needs into account. To request compensatory tools or dispensatory measures, students with disabilities or SLD must fill in the dedicated Webform available athttps://unige.it/disabilita-dsa, at least 7 working days before the exam. Students with SEN may instead send their request by e-mail to the lecturer, copying the Department Representative, Prof. Elena Lagomarsino, atinclusione.economia@unige.it<mailto:inclusione.economia@unige.it>, and the Inclusion Office atinclusione.studenti@info.unige.it<mailto:inclusione.studenti@info.unige.it>. Requests from students will be assessed by the lecturer and may be approved or rejected.