FINANCIAL ACCOUNTING M - Z

1. Knowledge and understanding

The course aims to provide students with the fundamental terminology and methodologies of corporate accounting useful for representing and understanding management facts and drawing up financial statements, acquiring the specific language

2. Applying knowledge and understanding

The knowledge acquired in this course will lay the foundations for providing the student with technical-accounting skills and competences related to the use of the double entry method. In particular, the student will acquire the ability to observe the management facts under certain aspects (economic and financial) and will be able to grasp the systematic nature of the accounting records, arriving at the determination of the economic result of the management and the connected working capital.

3. Making judgements

The course will allow the student to develop an autonomy of judgment and will put him in a position to express critical considerations regarding the recorded management facts and the related results shown in the financial statements.

4. Communication skills

Based on the knowledge acquired, the student will be able to develop communication and interpersonal skills for business consultancy and to carry out accounting assessments, in job positions related to the administrative function

5. Learning skills

The study of the discipline will allow the student to understand the business dynamics by framing the analysis of the single managerial moment in the unitary and coordinated vision of the business events that take on a significant importance for the understanding of the economic and financial trends generated by the business activity.

The course will take place through lessons which, in addition to taking care of the conceptual construction of the topics covered by the program, will provide the student with practical references for the application development of accounting. The lessons will be held with the support of slides and supplementary materials that will favor, also through the interaction in the classroom, the understanding of the topics covered by the program.

The teaching program contains the accounting tools and methods useful for recording accounting facts and for acquiring the keys to reading and interpreting accounting̀ and company financial statements. In particular, the first part deals with the methodological construction of accounting and its operating rules; in a second part, the establishment and operating records, the issue of the settlement of accounts and the application of the accrual principle for determining income; the third part deals with the general structure of the financial statements with the basic indications on the evaluation criteria for representing the financial statement items.

CERBIONI F., CINQUINI L., SÒSTERO U., Contabilità e bilancio, McGraw-Hill, VI edition, Milan 2019