SECS-P/07 - 9 CFU - 1° Semester

Teaching Staff


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

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.

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, IV edizione, Milano 2015; Parts I-II-III (part III capp. 13-16-17-19-20-22-23-24)

3. QUAGLI A., Bilancio di esercizio e principi contabili, Giappichelli ed., Settima edizione, 2015; (capp. 1-2-3-4-5-6-9-10-11-12)

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