Marco BISOGNO | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

	0212700009
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2018/2019

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

RAFFAELE D'ALESSIO T Curriculum

SHEET

	Objectives
	THE COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF THE ACCOUNTING METHODOLOGIES REGARDING FINANCING AND INVESTMENT ACTIVITIES OF FIRMS AND THEIR REPRESENTATION IN THE FINANCIAL STATEMENTS. STUDENTS WILL BE ABLE TO APPLY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS.

	Prerequisites
	ECONOMIA AZIENDALE(MANDATORY)

	Contents
	PURPOSES AND METHOD; FORMATION ACCOUNTING RECORDS; ON GOING ACCOUNTING RECORDS; THE CLOSING PROCESS ACCOUNTING RECORDS.

	Teaching Methods
	LESSONS AND EXERCISES 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
	D'ALESSIO, ANTONELLI, LEZIONI DI CONTABILITA' E BILANCIO, EDISES, 2017, EBOOK.

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