2. Professors
  3. BISOGNO Marco
  4. Teaching

Financial Accounting

Marco BISOGNO Financial Accounting

0212400003
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF6
ECONOMICS
2024/2025

OBBLIGATORIO
YEAR OF COURSE 3
YEAR OF DIDACTIC SYSTEM 2016
AUTUMN SEMESTER
CFUHOURSACTIVITY
1060LESSONS
MARCO BISOGNO Curriculum
Objectives
KNOWLEDGE AND UNDERSTANDING:
THE STUDENT WILL ACQUIRE BASIC KNOWLEDGE OF THE ACCOUNTING METHODOLOGIES REGARDING THE FINANCING AND INVESTMENT ACTIVITIES OF FIRMS AND THEIR REPRESENTATION IN FINANCIAL STATEMENTS.

ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING:
STUDENTS WILL BE ABLE TO APPLY BOOKKEEPING METHODOLOGIES AND DRAFT FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS.

MAKING JUDGEMENTS
STUDENTS WILL BE ABLE TO MAKE INDEPENDENT JUDGMENTS REGARDING THE ADEQUACY OF THE SOURCE OF INFORMATION SUPPORTING ACCOUNTING SYSTEMS AND THE PREPARATION OF FINANCIAL STATEMENTS.

COMMUNICATION SKILLS:
STUDENTS WILL ACQUIRE COMMUNICATION SKILLS RELEVANT TO THE OUTCOME OF THEIR WORK. THEY WILL BE ABLE, IN PARTICULAR, TO COMMUNICATE THE DOCUMENTAL FLOWS THEY WILL NEED TO PREPARE FINANCIAL STATEMENTS.

LEARNING ABILITY:
STUDENTS WILL BE ABLE TO INTERPRET THE FIRM’S DOCUMENTS, SPECIALISED PRESS, REGULATIONS, AND ACCOUNTING PRINCIPLES AND CONTINUOUSLY UPDATE THEIR KNOWLEDGE, LEARNING FROM ALL THESE SOURCES. THEY WILL ALSO BE ABLE TO UNDERSTAND AND INTERPRET FINANCIAL STATEMENTS AND EVALUATE OPERATIONS OF A NEW AND DIFFERENT NATURE THAN THOSE EXAMINED IN THE COURSE.
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 EXAM CONSISTS OF A WRITTEN TEST AND ORAL TEST. PLEASE NOTE THAT THERE ARE NO INTERMEDIATE SESSIONS.
THE WRITTEN TEST, WHICH TAKES ONE HOUR, CONSISTS OF QUESTIONS ON BOOK-KEEPING ENTRIES (4 QUESTIONS) AND FINANCIAL REPORTING (1 QUESTION). THE ORAL TEST, WHICH TAKES ABOUT 15 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS. THE EVALUATION WILL BE BASED ON THE FOLLOWING ASPECTS:
• QUALITY OF EXPOSURE, IN TERMS OF THE USE OF APPROPRIATE LANGUAGE;
• ABILITY TO CORRELATE BETWEEN THE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER SUBJECTS;
• DEMONSTRATED JUDGMENT INDEPENDENCE.
THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30, OBTAINED BY CUMULATING RESULTS CONCERNING THE WRITTEN TEST (ON A SCALE BETWEEN 0 AND 15) AND THE ORAL YESY (ON A SCALE BETWEEN 0 AND 15). THE MINIMUM MARK FOR THE WRITTEN PART IS 7,5. THE MINIMUM SCORE OF THE ORAL TEST REQUIRES KNOWLEDGE OF THE BASIC TOPICS OF BOOKKEEPING. THE MAXIMUM SCORE IS ACHIEVED WHEN THE STUDENT DEMONSTRATES AN IN-DEPTH KNOWLEDGE OF ACCOUNTING RULES AND TECHNIQUES AND THE FUNCTION OF FINANCIAL STATEMENTS ACCORDING TO NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. LAUDE WILL BE RECOGNISED WHEN STUDENTS DEMONSTRATE A CONVINCING ABILITY TO CRITICALLY DISCUSS ACCOUNTING AND FINANCIAL STATEMENTS ISSUES AND ESTABLISH 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
OTHER TEACHING MATERIALS ARE MADE AVAILABLE ON THE WEB (GOOGLE CLASSROOM).
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