Emanuela Mattia CAFARO | FORENSIC ACCOUNTING
Emanuela Mattia CAFARO FORENSIC ACCOUNTING
cod. 0112100032
FORENSIC ACCOUNTING
| 0112100032 | |
| DIPARTIMENTO DI SCIENZE GIURIDICHE (SCUOLA DI GIURISPRUDENZA) | |
| EQF6 | |
| BUSINESS AND NEW TECHNOLOGIES LAWYER | |
| 2022/2023 |
| YEAR OF COURSE 3 | |
| YEAR OF DIDACTIC SYSTEM 2020 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 6 | 36 | LESSONS |
| Objectives | |
|---|---|
| THE MAIN TEACHING OBJECTIVE CONSISTS IN GIVING THE STUDENTS KNOWLEDGE OF THEORETICAL APPROACHES AND METHODOLOGICAL TOOLS THROUGH WHICH ECONOMY, EFFICIENCY AND EFFECTIVENESS CAN BE INVESTIGATED. STRATEGIC, ORGANIZATIONAL AND OPERATIONAL ISSUES OF SEVERAL CATEGORIES OF ENTITIES (PRIVATE FIRMS, NON-PROFIT ORGANIZATIONS, PUBLIC ADMINISTRATIONS) WILL BE ANALYSED. STUDENTS WILL BE ABLE TO UNDERSTAND AND ANALYSE THE FOLLOWING DOCUMENTS AND CONCEPTS: STATEMENT OF FINANCIAL POSITION, STATEMENT OF INCOME, CASH-FLOW STATEMENT, BREAK-EVEN POINT, EBIT, MAKE OR BUY. |
| Prerequisites | |
|---|---|
| NONE |
| Contents | |
|---|---|
| PART I – GENERAL BUSINESS THEORY BUSINESS ECONOMICS AS SCIENCE (2 HOURS). FIRM CONCEPTS (2 HOURS). FACTORS OF PRODUCTION AND INTANGIBLE ASSETS INTANGIBLE ASSETS (2 HOURS). BUSINESS OPERATIONS (2 HOURS). COMPANY-MARKET AND COMPANY-ENVIRONMENT RELATIONS (2 HOURS). CONDITIONS OF FUNCTIONALITY (2 HOURS). SYSTEMIC MODEL OF BUSINESS REPRESENTATION (2 HOURS). BUSINESS CASES (2 HOURS). PART II – FINANCIAL ACCOUNTING REAL ACCOUNTS AND NOMINAL ACCOUNTING (4 HOURS). OPERATING INCOME AND WORKING CAPITAL (6 HOURS). ANNUAL REPORT MODEL (6 HOURS). ECONOMIC CAPITAL MODEL (2 HOURS). EFFICIENCY AND COST CALCULATION (6 HOURS). ANALYSIS AND CONTROL OF FINANCIAL PERFORMANCES (6 HOURS). PART III - CORPORATE GOVERNANCE THEORY GOVERNANCE AND MANAGEMENT (2 HOURS). BUSINESS GOVERNANCE SYSTEM (4 HOURS). BUSINESS STRATEGIES (2 HOURS). STRATEGIES OF NETWORKING (2 HOURS). BUSINESS CASES (4 HOURS). |
| Teaching Methods | |
|---|---|
| THE COURSE MAINLY INCLUDES LECTURES RELATING TO THE THEORY OF THE FIRM AND THE THEORY OF CORPORATE GOVERNANCE AND STRAGEGY FOR A TOTAL 30 HOURS. THE COURSE ALSO INCLUDE LECTURES AND PRACTICAL EXERCISES RELATED TO FINANCIAL ACCOUNTING AND MODELS OF ANALYSIS AND CONTROL OF PERFORMANCES FOR A TOTAL 30 HOURS. |
| Verification of learning | |
|---|---|
| THE ACHIEVEMENT OF THE OBJECTIVES OF THE COURSE WILL BE CERTIFIED BY THE PASSING OF AN EXAM WHERE THE EVALUATION IS IN THIRTIES. THE EXAM TEST WILL BE FOCUSED ON THE COURSE TOPICS AND THEIR UNDERSTANDING BY THE STUDENT. IN PARTICULAR, THE LEARNING OF THE CONTENT INDICATED IN THE TEACHING PROGRAM, AIMED AT ASSESSING THE LEVEL OF KNOWLEDGE AND UNDERSTANDING AND THE LEVEL OF COMPETENCE ACHIEVED BY THE LEARNER, WILL BE ASSESSED WITH QUESTIONS AND EXERCISES. THE MINIMUM GRADE (18) IS ATTRIBUTED WHEN THE LEARNER PRESENTS A FRAGMENTED KNOWLEDGE OF THE THEORETICAL AND PRACTICAL CONTENT OF THE COURSE. THE MAXIMUM GRADE (30) IS ATTRIBUTED WHEN THE STUDENT DEMONSTRATES A COMPLETE AND IN-DEPTH KNOWLEDGE OF THE THEORETICAL AND PRACTICAL CONTENT. THE METHOD OF CARRYING OUT THE EXAM WILL BE COMMUNICATED AT THE BEGINNING OF THE COURSE, TAKING INTO ACCOUNT THE COVID-19 HEALTH EMERGENCY. |
| Texts | |
|---|---|
| ANTONELLI V., D’ALESSIO R., ISTITUZIONI DI ECONOMIA AZIENDALE, 2021. |
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