Unit FINANCIAL ACCOUTING AND REPORTING
- Course
- Business administration
- Study-unit Code
- 20019909
- Location
- PERUGIA
- Curriculum
- In all curricula
- CFU
- 9
- Course Regulation
- Coorte 2017
- Offered
- 2018/19
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
FINANCIAL ACCOUTING AND REPORTING - Cognomi A-L
| Code | 20019909 |
|---|---|
| Location | PERUGIA |
| CFU | 9 |
| Teacher | Andrea Bellucci |
| Teachers |
|
| Hours |
|
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Academic discipline | SECS-P/07 |
| Type of study-unit | Obbligatorio (Required) |
| Language of instruction | Italian |
| Prerequisites | Nozioni di base di contabilità e bilancio |
| Learning verification modality | 1 prova scritta composta di 5 esercizi: 2 su scritture di esercizio, 1 su formazione bilancio di esercizio partendo da un bilancino di verifica, 1 quesito orale sulla parte teorica spiegata a lezione, 1 quesito teorico-pratico che parte sempre dalle spiegazioni teoriche sviluppate a lezione Obiettivo della prova: verificare l'apprendimento da parte degli studenti dell'abilità di: a) rilevare le operazioni aziendali in partita doppia, b) comporre le scritture di chiusura, c) giungere all'assegnazione del risultato di esercizio attraverso la formazione dello stato patrimoniale e del conto economico; d) conoscere i criteri di classificazione, rilevazione e valutazione delle poste di bilancio anche alla luce dei dettati dei principi contabili nazionali; e) possedere le basi teorico pratiche per l'applicazione delle differenze fiscali in sede di assegnazione del risultato di esercizio. Prova esclusivamente scritta Durata della prova 2 ore e 20 minuti I primi 3 esercizi sono scritti a stimolo chiuso e risposta chiusa Ciascun esercizio conta 6 punti e il voto per ciascuno viene pesato su una scala da 0 a 10 |
FINANCIAL ACCOUTING AND REPORTING - Cognomi M-Z
| Code | 20019909 |
|---|---|
| Location | PERUGIA |
| CFU | 9 |
| Teacher | Simone Terzani |
| Teachers |
|
| Hours |
|
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Academic discipline | SECS-P/07 |
| Type of study-unit | Obbligatorio (Required) |
| Language of instruction | Italian |
| Contents | General accounting principles for preparing financial statements. The Balance sheet/Statement of Financial Position. Profit and Loss Acccount. Evaluation/assessment/measurement criteria. Additional/Supplementary Notes. Attachments to the Financial Statement. Bookkeeping. Determining income taxes. |
| Reference texts | R. Libby, P. Libby, D. Short, Financial Accounting, Global Edition, VII Ed. McGraw-Hill. |
| Educational objectives | Theoretical knowledge of the concepts and principles for preparing financial statements. Ability to prepare and read a financial statement. |
| Prerequisites | Course prerequisite: basic knowledge of business economics. Pass Business Economics |
| Teaching methods | Theoretical lessons and practical trainingSeminars |
| Learning verification modality | Assessment consists of a written test of 2 hours and 20 minutes and is intended to measure the acquired theoretical knowledge of accounting principles and understanding of financial statements.The test contains two open questions (financial statements) two excercises (accounting) and a theoretical/practical test (financial statements) |
| Extended program | Financial Reporting.Changes in laws and regulations. Financial Statement preparation. Basic principles. Purpose and Users of Financial Statements. General Accounting Principles. Statement of Financial Position. The Structure of Financial Statements. The Elements of Financial Statements: Assets, Liabilities and Equity. Profit and Loss. Structure and Components: Revenues and Costs.Assessment Criteria. Evaluation/measurement of tangible, intangibile and financial fixed assets Investment in subsidiaries and associates. Inventory. Assessment of receivables.Notes to Financial Statements. Additional, Supplementary Information. Attachments to the Financial Statement. Auditor’s report. Determining Income Taxes. Analysis of regulatory framework/current accounting standards. Tax debts and tax credits. Current and Deferred Tax. Bookkeeping |