Unit FINANCIAL ACCUTING AND REPORTING
- Course
- Business administration
- Study-unit Code
- 20000110
- Location
- TERNI
- Curriculum
- In all curricula
- Teacher
- Christian Cavazzoni
- Teachers
-
- Christian Cavazzoni
- Hours
- 63 ore - Christian Cavazzoni
- CFU
- 9
- Course Regulation
- Coorte 2021
- Offered
- 2022/23
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- ITALIAN
- Contents
- The course is divided into two parts: the first has as its object the accountability of the main management operations, up to the settlement and general closure of the accounts; the second analyzes the rules for drawing up the financial statements.
- Reference texts
- Il bilancio di esercizio secondo i principi contabili nazionali, G. Savioli, Giuffrè, 2017.
Manuale di contabilità generale, G. Cavazzoni - L.M. Mari, Giappichelli Editore, Torino, anno 2003, capitoli I – XIII [testo facoltativo]
Civil Code, limited to the articles pertaining to the program.
Other legal provisions, in the current text, limited to the topics covered by the program.
Accounting principles OIC.
Other documents will eventually be indicated by the teacher during the lessons and made available to students at the Faculty. - Educational objectives
- The course aims to allow the acquisition of knowledge and skills to: a) use the most appropriate accounting methods for representing company events; b) know the structure, contents and process of preparing the financial statements; c) interpreting the economic and financial trends of companies through accounting summaries.
- Prerequisites
- Basic notions of business administration and accounting
- Teaching methods
- Frontal lessons
- Other information
- The teacher periodically publishes the slides of his course on the website www.unistudium.unipg.it
- Learning verification modality
- Written test
- Extended program
- Part one.
Introduction to the accounting method. The main management operations.
- The establishment of the company
- Purchases and sales
- Fixed assets and leasing
- Securities and equity investments
- Short, medium and long-term financing transactions
- Employee employment relationships
- The closing of financial statement
Second part
The process of preparing the financial statements, the drafting principles, the mandatory formats.
The process of preparing the financial statements. The principles for preparing the financial statements.
The accounting principles for the preparation of the financial statements:
- Financial statements, purposes and postulates
- Tangible fixed assets.
- Intangible fixed assets.
- Financial fixed assets.
- Inventories and work in progress on order.
- The credits. Foreign currency assets and liabilities.
- Securities, other financial assets that are not fixed assets.
- Accruals and deferrals.
- Shareholders' equity, provisions for risks and charges, payables.
- The financial statement