Financial Accounting

Francesca CITRO Financial Accounting

0212400003
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF6
ECONOMICS
2021/2022

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2016
PRIMO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
ExamDate
RAGIONERIA GENERALE E APPLICATA20/01/2022 - 08:30
RAGIONERIA GENERALE E APPLICATA20/01/2022 - 08:30
RAGIONERIA GENERALE E APPLICATA03/02/2022 - 08:30
RAGIONERIA GENERALE E APPLICATA03/02/2022 - 08:30
RAGIONERIA GENERALE E APPLICATA17/02/2022 - 08:30
RAGIONERIA GENERALE E APPLICATA17/02/2022 - 08:30
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 30 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.
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 15 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
SLIDES AND OTHER TEACHING MATERIALS MADE AVAILABLE ON THE WEB.
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