CONTABILITÀ E BILANCIO

SECS-P/07 - 9 CFU - 1° Semester

Teaching Staff

ELEONORA CARDILLO
Email: cardillo@unict.it
Office: Dipartimento Economia e Impresa, corso Italia, 55 Catania
Phone: 0957537635
Office Hours: I sem. (dal 01.10) merc. ore 12.00-.13.00; giov. 9.00-11.00. II sem. mart. 12.00 -13.00; giov. 9.00-11.00


Learning Objectives

Knowledge and understanding: The course aims to provide students with the methodology of financial accounting in order to represent and understand business operations and the logic of preparing the financial statements, acquiring the specific language.

 

Applying knowledge and understanding: the knowledge gained in accounting field will lay the foundation for developing accounting skills and competencies linked to the employ of the double-entry accounting method. In particular, students will be able to observe business operations in specific managerial aspects (economic and financial), and to understand the systematic nature of accounting records, through the determination of the net income and the connected working capital.

 

Making judgements: the course will enable students to develop autonomy of judgment. It allows students to approach the issues in a critical way as regard the business operations and the linked results reported in balance sheet.

 

Communication skills: based on the knowledge gained, the student will develop communication and relational skills, for business consulting and other job positions linked to the accounting function.

 

Learning skills: the learning process will allow the student to understand the business dynamics in a unified and coordinated vision and to read and interpret business phenomena, in order to know the connected dynamics that generate the accounting results


Course Structure

The teaching program is divided into 3 modules and contains the accounting tools and methods in order to acquire the keys for reading and interpreting accounting and company Financial statements. The lessons are frontal and during the course there will be some seminars. The teaching method will lead to the acquisition of knowledge related to the discipline and, in order to develop the applicative capacity of such knowledge, exercises and case studies will be carried out.



Detailed Course Content

The course’s contents are articulated as follow: The concept of firm. Business Economics and Accountancy. Logics and methods of financial accounting. The double-entry method. Year’s entries: purchases and sales, the cost of labour, property pans and equipment, owners’ equity, loans and investments. Year-end closing entries, the financial statement. The general conditions and principles for the preparation of financial statements. Principles of Evaluation.

 

 

Topics

Reference text

1. Introduction to the course. The concept of firm

Text 1: part 1

2. Business Economics and Accountancy

Text 1: part 1

3. Financial accounting and firm’s equilibrium. The management circuits

Text 3: chapters 1, 2

4. The managerial (economic and financial) aspects. The double entry method

Test 2: chapter 4; Text 3: chapter 3

5. The double entry method. Method and examples

Test 2: chapter 4; Text 3: chapters 3-4

6. The double entry. Application

Text 3: chapter 4

7. Income and balance sheet

Text 3: chapter 3

8. Purchases and sales

Text 3: chapters 5-6-9

9. Economic Added Value

Text 3: chapter 5

10. Property, Plans and Equipment

Text 3: chapter 8

11. The cost of labour

Text 3: chapter 7

12. Owners equity

Text 3: chapter 10

13. Short-term loans

Text 3: chapter 11

14. Short-term loans

Text 3: chapter 11

15.Long-term loans

Text 3: chapter 11

16.Long-term loans

Text 3: chapter 11

17. Year-end closing entries

Text 3: chapter 13

18. Integration entries

Text 3: chapters 13-20-22-23

19. Integration entries

Text 3: chapters 13-19

20. Offsetting entries

Text 3: chapter 13

21. Offsetting entries

Text 3: chapters 13-17-20

22. Amortization

Text 3: chapters 13-16

23. Amortization

Text 3: chapters 13-16

24. The general conditions and principles for the preparation of financial statements

Text 3: chapters 14-15; Text 4: chapter 2

25. The financial statement

Text 3: chapter 26; Text 4: chapters 1-3

26. The financial statement

Text 3: chapter 26; Text 4: chapters 1-3

27. Principles of Evaluation

Text 3: third part; Text 4: chapters 5-6

28. Principles of Evaluation

Text 3: third part; Text 4: chapters 7-8-10-12

29. Cash flow statement, informative notes

Text 3: chapter 26; Text 4: chapter 3

30. Double entry exercises



Textbook Information

1. PAOLONE G., L’economia aziendale e la ragioneria, nella teoria e nelle specializzazioni, Franco Angeli, 2011 (Cap. I; cap. 2; cap. 3 par. 10,11; cap.4 par. 1,2).

2. CARDILLO E., I sistemi contabili e l’impostazione del metodo di rilevazione, in Poselli M., (a cura di). “ Introduzione alla Ragioneria generale. Concetti, logiche e metodi ”, Giappichelli Editore 2008; Parte II (cap. 4)

3. CERBIONI F., CINQUINI L., SÒSTERO U., Contabilità e bilancio, McGraw-Hill, V edizione, Milano 2019; Parti: I-II-III -IV.

4. CAPODAGLIO G., DANGARSKA V.S., SEMPRINI L., Il Bilancio di esercizio. Struttura e principi di redazione. Apogeo education, 2019 (Capp. 1-13).

5. Slides by the teacher




Open in PDF format Versione in italiano