Marco BISOGNO | BILANCI E PRINCIPI CONTABILI
Marco BISOGNO BILANCI E PRINCIPI CONTABILI
cod. 0212400030
BILANCI E PRINCIPI CONTABILI
| 0212400030 | |
| DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE | |
| EQF6 | |
| ECONOMICS | |
| 2019/2020 |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2016 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 5 | 30 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING: THE COURSE WILL PROVIDE STUDENTS WITH A BASIC KNOWLEDGE OF ANNUAL REPORTS. APPLYING KNOWLEDGE AND UNDERSTANDING STUDENTS WILL LEARN TO APPLY ITALIAN GAAP TO FINANCIAL ACCOUNTING PROBLEMS. MAKING JUDGEMENTS THE STUDENTS WILL LEARN HOW TO ASSESS THE VALIDITY OF DIFFERENT ACCOUNTING SOLUTIONS. COMMUNICATION SKILLS STUDENTS WILL LEARN HOW TO EFFECTIVELY ORGANIZE IDEAS BOTH IN WRITTEN AND ORAL FORM, WITH THE PRESENTATION OF A PROJECT WORK. LEARNING SKILLS: THIS COURSE WILL ENABLE STUDENTS TO UNDERSTAND THE RECENT DEVELOPMENTS IN FINANCIAL REPORTS AND WILL BE A SUITABLE BASIS FOR FURTHER WORK IN THE AREA. |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF ACCOUNTING BOOKKEEPING. |
| Contents | |
|---|---|
| PART I: FINANCIAL STATEMENTS (48 H) THE BALANCE SHEET AND FINANCIAL DISCLOSURES. YJE INCOME STATEMENT, COMPREHENSIVE INCOME AND THE STATEMENT OF CASH FLOWS. REVENUE RECOGNITION. CASH AND RECEIVABLES. INVENTORIES MEASUREMENT. PROPERTY, PLANT AND EQUIPMENT. INTANGIBLE ASSETS. CURRENT LIABILITIES AND CONTINGENCIES. LEASES. ACCOUNTING FOR INCOME TAXES. SHAREHOLDERS' EQUITY. PART II: CONSOLIDATED FINANCIAL STATEMENTS (12 H) CONSOLIDATION OF FINANCIAL INFORMATION. OUTSIDE OWNERSHIP. INTERCOMPANY ASSET TRANSACTIONS. VARIABLE INTEREST ENTITIES, INTERCOMPANY DEBT AND CONSOLIDATED CASH FLOWS. |
| Teaching Methods | |
|---|---|
| THE COURSE OF FINANCIAL REPORTING IS BASED ON 60 HOURS OF LESSONS, WHICH AIMS TO EXPLAIN THEORETICAL CONCEPTS AND ISSUES. DURING THE LESSONS, SEVERAL EXAMPLES ARE PROVIDED, IN ORDER TO UNDERSTAND HOW TO APPLY THE THEORETICAL CONCEPTS. FURTHERMORE, CASE STUDIES WILL BE ANALYSED AND DISCUSSED. |
| Verification of learning | |
|---|---|
| THE VERIFICATION OF LEARNING IS BASED ON AN ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS, AND IT CAN BE BASED ON DISCUSSIONS OF CASE-STUDIES. |
| Texts | |
|---|---|
| PART I SPICELAND J.D., SEPE F.J., NELSON M.W., THOMAS W.B., INTERMEDIATE ACCOUNTING, MCGRAW HILL, LAST EDITION (CHAPTERS 3, 4, 5, 7, 8, 9 10, 11, 13, 15, 16 18). PART II HOYLE, J.B., SCHAEFER, T.F., DOUPNIK T.S., ADVANCED ACCOUNTING, MCGRAW HILL, LAST EDITION (CHAPTERS 1, 2, 3, 4, 5, 6) |
| More Information | |
|---|---|
| SLIDES AND OTHER TEACHING MATERIALS MADE AVAILABLE ON THE WEB |
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