Unit FINANCIAL ACCOUTING AND REPORTING
- Course
- Business administration
- Study-unit Code
- 20019909
- Location
- PERUGIA
- Curriculum
- In all curricula
- CFU
- 9
- Course Regulation
- Coorte 2018
- Offered
- 2019/20
- 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 |
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 |
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 |