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 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING THE MAIN TEACHING OBJECTIVE CONCERNS THE ABILITY OF INTERPRETING AND CLASSIFYING FINANCING AND INVESTMENT ACTIVITIES OF FIRMS IN ORDER TO UNDERSTAND BOTH THE ACCOUNTING METHODOLOGIES AND THE PREPARATION OF FINANCIAL REPORTING APPLYING KNOWLEDGE AND UNDERSTANDING ABILITY TO APPLY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL REPORTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS MAKING JUDGEMENTS ABILITY TO EVALUATE ISSUES RELATED TO: - THE ANALYSIS OF THE MAIN MANAGEMENT OPERATIONS; - THE COMPONENTS OF THE FINANCIAL STATEMENTS 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 THROUGH SPECIALISED PUBLICATIONS AND ELECTRONIC DATABASES. |
| Prerequisites | |
|---|---|
| BUSINESS ADMINISTRATION (ECONOMIA AZIENDALE) |
| Contents | |
|---|---|
| PART I: FINANCIAL ACCOUNTING PURPOSES AND METHODS. TRANSACTION ANALYSIS. SHORT-TERM INVESTMENTS AND RECEIVABLES. PLANT ASSETS AND INTANGIBLES. CURRENT AND LONG-TERM LIABILITIES. STOCKHOLDERS' EQUITY. PART II: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. |
| Teaching Methods | |
|---|---|
| FRONTAL LESSONS. CASE STUDIES. |
| Verification of learning | |
|---|---|
| WRITTEN AND ORAL EXAMINATION (QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING) |
| Texts | |
|---|---|
| WALTER T. HARRISON JR., CHARLES T. HORNGREN, FINANCIAL ACCOUNTING, PEARSON PRENTICE HALL, LAST EDITION. OR JANE L. REIMERS, FINANCIAL ACCOUNTING. A BUSINESS PROCESS APPROACH, PEARSON PRENTICE HALL, LAST EDITION. |
| More Information | |
|---|---|
| SLIDES (PERSONAL WEB PAGE) |
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