Giuseppe IULIANO | FINANCIAL STATEMENTS AND ACCOUNTING PRINCIPLES.
Giuseppe IULIANO FINANCIAL STATEMENTS AND ACCOUNTING PRINCIPLES.
cod. 0212400030
FINANCIAL STATEMENTS AND ACCOUNTING PRINCIPLES.
| 0212400030 | |
| DEPARTMENT OF ECONOMICS AND STATISTICS | |
| EQF6 | |
| ECONOMICS | |
| 2024/2025 |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2016 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 5 | 30 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| IULIANO | 22/01/2025 - 09:00 | SESSIONE ORDINARIA | |
| IULIANO | 22/01/2025 - 09:00 | SESSIONE DI RECUPERO | |
| IULIANO | 05/02/2025 - 09:00 | SESSIONE ORDINARIA | |
| IULIANO | 05/02/2025 - 09:00 | SESSIONE DI RECUPERO | |
| IULIANO | 15/04/2025 - 09:00 | SESSIONE ORDINARIA |
| Objectives | |
|---|---|
| THE STUDENT WILL ACQUIRE BASIC KNOWLEDGE AND ADVANCED TO COMPILE THE FINANCIAL STATEMENTS AND, MORE PARTICULARLY, OF POSTULATES, PRINCIPLES, SCHEMES, ASSESSMENTS. ACQUIRE, THEN, UNDERSTANDING OF THE MAIN FISCAL AND PROFESSIONAL ISSUES. |
| Prerequisites | |
|---|---|
| STRONGLY RECOMMENDED RAGIONERIA GENERALE ED APPLICATA |
| Contents | |
|---|---|
| THE COURSE, FOR 30 HOURS, DEALS WITH THE GENERAL ASPECTS OF THE FINANCIAL STATEMENTS, IN PARTICULAR THE CIVIL STATEMENT, ACCORDING TO NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. THE EVALUATION CRITERIA ADOPTED IN RELATION TO SOME BALANCE SHEET ITEMS ARE THEN EXAMINED IN DEPTH; INVENTORIES, CREDITS, FIXED ASSETS (20 HOURS). WILL BE ALSO ADDRESSED SPECIAL TOPICS SUCH AS FISCAL AND PROFESSIONAL ASPECTS OF THE FINANCIAL STATEMENTS, ACCORDING TO THE IAS / IFRS PRINCIPLES. AND THE CONSOLIDATED FINANCIAL STATEMENTS ALSO THROUGH THE USE OF REAL FINANCIAL STATEMENTS. FURTHERMORE, APPLICATIONS WITH EXCEL OR GOOGLE SHEETS, WILL BE CARRIED OUT FOR THE SOLUTION OF EVALUATION PROBLEMS (10 HOURS). |
| Teaching Methods | |
|---|---|
| LECTURES, SEMINARS, TUTORIALS, COMPUTER TUTORIALS. INTERACTION WITH THE PROFESSOR VIA MS TEAMS. |
| Verification of learning | |
|---|---|
| THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION.THE FINAL EVALUATION IS MARKED AS 30/30°. THE WRITTEN PART, WHICH TAKES ONE HOUR AND CONSISTS OF BALANCE SHEET EVALUATIONS AND BALANCE SHEET STRUCTURE ACCORDING TO NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS AND EVALUATION APPLICATION PROBLEMS. THE ORAL EXAMINATION TAKES 20 MINUTES AND CONCERNS THE THEORETICAL CONTENTS OF THE EVALUATION OF BALANCE SHEET ITEMS ACCORDING THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. |
| Texts | |
|---|---|
| QUAGLI A. (2023), BILANCIO DI ESERCIZIO E PRINCIPI CONTABILI, TORINO, GIAPPICHELLI. OIC, PRINCIPI CONTABILI NAZIONALI. |
| More Information | |
|---|---|
| AVAILABLE ON REQUEST VIA EMAIL OR MS TEAMS: READINGS, SPECIALIST PRESS. APPLICATIONS IN THE COMPUTER LABORATORY. |
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