2. Professors
  3. BISOGNO Marco
  4. Teaching

Financial Accounting

Marco BISOGNO Financial Accounting

0212700009
DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2017/2018



OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SECONDO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
WILLIAM FORTE T Curriculum
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
ECONOMIA AZIENDALE (MANDATORY)
Contents
FINANCIAL ACCOUNTING
PURPOSES AND METHOD;
FORMATION ACCOUNTING RECORDS;
ON GOING ACCOUNTING RECORDS;
THE CLOSING PROCESS ACCOUNTING RECORDS.
FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS:
PURPOSES OF FINANCIAL STATEMENTS;
THE COMPONENTS OF THE FINANCIAL STATEMENTS;
ITALIAN AND INTERNATIONAL ACCOUNTING STANDARDS.
Teaching Methods
FRONTAL 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 TOPICS OF THE PROGRAM. THE FINAL EVALUATION IS EXPRESSED ON A SCALE FROM 18 TO 30.
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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