Marco BISOGNO | Financial Accounting
Marco BISOGNO Financial Accounting
cod. 0212700009
FINANCIAL ACCOUNTING
| 0212700009 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2022/2023 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| 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 | |
|---|---|
| PART I: INTRODUCTION TO FINANCIAL ACCOUNTING (10 H) PURPOSES AND METHODS. TRANSACTION ANALYSIS. PART II: FINANCIAL ACCOUNTING (20 H) STOCKHOLDERS' EQUITY. CURRENT AND LONG-TERM LIABILITIES. LONG-TERM TANGIBLE AND INTANGIBLE ASSETS. FINANCIAL ASSETS. SHORT-TERM INVESTMENTS AND RECEIVABLES. PART III: FINANCIAL STATEMENTS AND ACCOUNTING STANDARDS (30 H) PURPOSES OF FINANCIAL STATEMENTS. THE COMPONENTS OF THE FINANCIAL STATEMENTS. NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS OF LECTURES, WHICH AIM TO EXPLAIN THEORETICAL CONCEPTS AND ISSUES. CASE-STUDIES ARE ALSO EXAMINED AND DISCUSSED TO UNDERSTAND HOW TO APPLY THEORETICAL CONCEPTS. ATTENDING THE LESSONS IS RECOMMENDED. |
| Verification of learning | |
|---|---|
| THE VERIFICATION OF LEARNING IS BASED ON AN ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THERE ARE NO INTERMEDIATE SESSIONS. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS, AND IT CAN BE BASED ON DISCUSSIONS OF CASE STUDIES. IT WILL BE BASED ON THE FOLLOWING: • APPROPRIATENESS OF LANGUAGE; • ABILITY TO CORRELATE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; • AUTONOMY OF JUDGMENT. LAUDE WILL BE RECOGNISED WHEN STUDENTS DEMONSTRATE A CONVINCING ABILITY TO DISCUSS CRITICALLY DIFFERENT TOPICS, ALSO ESTABLISHING CONNECTIONS AMONG THEM. |
| 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 AND OTHER TEACHING MATERIALS MADE AVAILABLE ON THE WEB. |
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