2. Professors
  3. BISOGNO Marco
  4. Teaching

Financial Accounting

Marco BISOGNO Financial Accounting

0212100003
DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
EQF6
BUSINESS ADMINISTRATION
2017/2018



OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2016
PRIMO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
MARCO BISOGNO T Curriculum
SERENA SANTIS Curriculum
Objectives
THE COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF THE FINANCING AND INVESTMENT ACTIVITIES OF FIRMS IN ORDER TO UNDERSTAND BOTH THE ACCOUNTING METHODOLOGIES AND THE PREPARATION OF FINANCIAL STATEMENTS
STUDENTS WILL BE ABLE TO APPLY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL REPORTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS
Prerequisites
STUDENTS ARE REQUIRED TO HAVE A BASIC KNOWLEDGE OF BUSINESS ADMINISTRATION.
Contents
ACCOUNTING METHODOLOGIES. TRANSACTION ANALYSIS. SHORT-TERM INVESTMENTS AND RECEIVABLES. PLANT ASSETS AND INTANGIBLES. CURRENT AND LONG-TERM LIABILITIES. STOCKHOLDERS' EQUITY.
PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS.
Teaching Methods
FRONTAL LESSONS. CASE STUDIES.
Verification of learning
THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE WRITTEN PART, WHICH TAKES TWO HOURS, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES AND FINANCIAL REPORTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.
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
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