Marco BISOGNO | Financial Accounting
Marco BISOGNO Financial Accounting
cod. 0212700009
FINANCIAL ACCOUNTING
| 0212700009 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2016/2017 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SECONDO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING THE STUDENTS WILL BE ABLE TO INTERPRET THE MAIN OPERATIONS INTO FINANCIAL ACCOUNTING AND TO REPORT IN FINANCIAL STATEMENTS. APPLYING KNOWLEDGE AND UNDERSTANDING THE STUDENTS WILL BE ABLE TO ENTER THE ON-GOING OPERATIONS INTO THE BOOK-KEEPING ACCONTING (E.G. JOURNALS, LEDGER ACCOUNTS, TRIAL BALANCE AND FINAL REPORTS). MAKING JUDGEMENTS ABILITY TO MAKE A JUDGMENT AS REGARD TO: - THE ISSUES RELATED TO THE ANALYSIS OF THE MAIN MANAGEMENT OPERATIONS; - THE ISSUES RELATED TO THE COMPONENTS OF THE FINANCIAL STATEMENTS (E.G. STATEMENT OF FINANCIAL POSITION AND STATEMENT OF FINANCIAL PERFORMANCES) AND THEIR CHARACTERISTICS. COMMUNICATION SKILLS STUDENTS WILL BE ABLE TO PRESENT AND COMMUNICATE IN A BUSINESS CONTEXT THE RESULTS OF THEIR WORK BY APPROPRIATE ACCOUNTING TOOLS AND METHODS. LEARNING SKILLS ABILITY TO ANALYZE THE MAIN MANAGEMENT OPERATIONS AND REPRESENT THEM INTO THE FINANCIAL STATEMENTS; ABILITY TO INVESTIGATE SKILLS ACQUIRED THROUGH SOME SPECIALISTIC PUBLICATIONS AND ELECTRONIC DATABASES ON ACCOUNTING AND THE FINANCIAL STATEMENT. |
| Prerequisites | |
|---|---|
| BUSINESS ADMINISTRATION |
| Contents | |
|---|---|
| PART I: FINANCIAL ACCOUNTING PURPOSES AND METHOD; FORMATION ACCOUNTING RECORDS; ON GOING ACCOUNTING RECORDS; THE CLOSING PROCESS ACCOUNTING RECORDS. PART II: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS PURPOSES OF FINANCIAL STATEMENTS; THE COMPONENTS OF THE FINANCIAL STATEMENTS; ITALIAN AND INTERNATIONAL ACCOUNTING STANDARDS. |
| Teaching Methods | |
|---|---|
| LESSONS, TRAINING AND DISCUSSIONS IN THE CLASSROOM |
| Verification of learning | |
|---|---|
| WRITTEN TEST INTRODUCING TO ORAL EXAMINATION, ARTICULATED IN FINANCIAL ACCOUNTING AND REPORTING QUESTIONS; ORAL EXAMINATION ABOUT THE ANSWERS TO THE WRITTEN TEST AND AT LEAST TWO CHAPTERS IN THE PROGRAM. |
| Texts | |
|---|---|
| A. TOMMASETTI, M. BISOGNO, CONTABILITÀ E BILANCIO D’IMPRESA. IL SISTEMA SCRITTURALE DELLE FONTI E DEGLI IMPIEGHI, FRANCO ANGELI, LAST EDITION. FOR ENGLISH SPEAKING STUDENTS: JANE L. REIMERS, FINANCIAL ACCOUNTING. A BUSINESS PROCESS APPROACH, PEARSON PRENTICE HALL, LAST EDITION. OR WALTER T. HARRISON JR., CHARLES T. HORNGREN, FINANCIAL ACCOUNTING, PEARSON PRENTICE HALL, LAST EDITION. SLIDES ON THE WEB SITE OF PROF. FORTE |
| More Information | |
|---|---|
| FURTHER INFORMATION CAN BE REQUESTED SENDING AN EMAIL TO PROF. FORTE OR VISITING THE WEB PAGE. |
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