Emanuela Mattia CAFARO | Financial Accounting

cod. 0212700009

FINANCIAL ACCOUNTING

	0212700009
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2023/2024

CURRICULUM BUSINESS MANAGEMENT Cohort 2022/2023

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	THE COURSE AIMS TO ENABLE THE STUDENT TO INTERPRET THE MAIN CORPORATE OPERATIONS IN ORDER TO BE ABLE TO ACCOUNT FOR AND REPRESENT THEM WITHIN THE FINANCIAL STATEMENT. THE OBJECTIVE OF THE COURSE IS TO EQUIP STUDENTS WITH THE ABILITY TO INTERPRET THE PRINCIPAL CORPORATE OPERATIONS IN ORDER TO ACCOUNT FOR AND REFLECT THEM IN THE FINANCIAL STATEMENT.

	Prerequisites
	IT IS NECESSARY TO HAVE PASSED THE EXAMINATION OF BUSINESS ADMINISTRATION.

	Contents
	-ELEMENTARY ACCOUNTING RECORDS (4 HOURS); -SYSTEMATIC ACCOUNTING ENTRIES: THE ACCOUNT; THE ACCOUNTING METHODS; THE ACCOUNTING PLAN; THE ACCOUNT BOOKS (4 HOURS); -APPLICATION OF THE CAPITAL AND INCOME SYSTEM TO THE DOUBLE-ENTRY BOOKKEEPING (4 HOURS); -FIRMS’ RELATIONSHIPS WITH TREASURY (2 HOURS); -DOUBLE-ENTRY BOOKKEEPING. ACCRUAL ACCOUNTING. INSTITUTIONAL PHASE. PURCHASE OF MATERIAL AND INTANGIBLE SHORT-TERM RESOURCES. SALE OF GOODS AND SERVICES. COMMERCIAL TRANSACTIONS ON FOREIGN MARKETS. TRADE SETTLEMENTS. WAGES. ACQUISITION AND DISPOSAL OF MATERIAL AND INTANGIBLE ASSETS. CAPITAL INCREASE AND DECREASE. LOANS AND INVESTMENTS IN FINANCIAL ASSETS (30 HOURS). -EXERCISE INCOME AND CAPITAL. ADJUSTMENTS AND FINAL ACCOUNTING RECORDS. STARTING EXERCISE ACCOUNTING ENTRIES (16 HOURS)

-ELEMENTARY ACCOUNTING RECORDS (4 HOURS);
-SYSTEMATIC ACCOUNTING ENTRIES: THE ACCOUNT; THE ACCOUNTING METHODS; THE ACCOUNTING PLAN; THE ACCOUNT BOOKS (4 HOURS);
-APPLICATION OF THE CAPITAL AND INCOME SYSTEM TO THE DOUBLE-ENTRY BOOKKEEPING (4 HOURS);
-FIRMS’ RELATIONSHIPS WITH TREASURY (2 HOURS);
-DOUBLE-ENTRY BOOKKEEPING. ACCRUAL ACCOUNTING. INSTITUTIONAL PHASE. PURCHASE OF MATERIAL AND INTANGIBLE SHORT-TERM RESOURCES. SALE OF GOODS AND SERVICES. COMMERCIAL TRANSACTIONS ON FOREIGN MARKETS. TRADE SETTLEMENTS. WAGES. ACQUISITION AND DISPOSAL OF MATERIAL AND INTANGIBLE ASSETS. CAPITAL INCREASE AND DECREASE. LOANS AND INVESTMENTS IN FINANCIAL ASSETS (30 HOURS).
-EXERCISE INCOME AND CAPITAL. ADJUSTMENTS AND FINAL ACCOUNTING RECORDS. STARTING EXERCISE ACCOUNTING ENTRIES (16 HOURS)

	Teaching Methods
	THE COURSE CONSISTS OF 60 HOURS (10 CFU), INCLUDING BOTH THEORETICAL LECTURES (ABOUT 50 HOURS) AND PRACTICAL EXERCISES (ABOUT 10 HOURS). LESSONS DEVOTED TO ILLUSTRATING PRACTICAL EXERCISES AIM AT PREPARING STUDENTS TO EXPLOIT SKILLS AND COMPETENCIES ACQUIRED DURING THE COURSE. ALTHOUGH STRONGLY RECOMMENDED, PARTICIPATION IN LESSONS IS NOT MANDATORY FOR ACCESS TO THE PROFIT EXAM.

	Verification of learning
	COMPLETION OF THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFUL COMPLETION OF AN EXAM, INCLUDING BOTH A WRITTEN AND AN ORAL TEST. THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. WRITTEN AND ORAL TESTS WILL USUALLY TAKE PLACE ON THE SAME DAY. THE WRITTEN TEST IS USUALLY 75 MINUTES LONG. IT INCLUDES PRACTICAL QUESTIONS ON FINANCIAL ACCOUNTING AIMED AT ASSESSING THE STUDENT’S ABILITY TO APPLY DOUBLE-ENTRY BOOKKEEPING AND COLLOCATE THE MAIN ACCOUNTING ITEMS WITHIN FINANCIAL STATEMENTS. SPECIFICALLY, THE WRITTEN TEST INCLUDES 6 EXERCISES. 5 EXERCISES FOCUS ON THE SYSTEMATIC ACCOUNTING ENTRIES (CONTINUOUS, ADJUSTING, FINAL AND STARTING EXERCISE'S ACCOUNTING RECORDS). ONE EXERCISE REQUIRES THE COLLOCATION OF ACCOUNTING ITEMS WITHIN INCOME STATEMENT AND BALANCE SHEET. WRITTEN TEST GRADE IS EXPRESSED IN 30°. THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAM. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY. TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST WITH AT LEAST 18/30. THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORE. FOR THE FINAL COMPLETION OF THE EXAM, THE STUDENT WILL THEN BE REQUIRED TO PASS THE WRITTEN AND ORAL EXAM WITH A GLOBAL ASSESSMENT OF AT LEAST 18. IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE.

Verification of learning

COMPLETION OF THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFUL COMPLETION OF AN EXAM, INCLUDING BOTH A WRITTEN AND AN ORAL TEST.
THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. WRITTEN AND ORAL TESTS WILL USUALLY TAKE PLACE ON THE SAME DAY.
THE WRITTEN TEST IS USUALLY 75 MINUTES LONG. IT INCLUDES PRACTICAL QUESTIONS ON FINANCIAL ACCOUNTING AIMED AT ASSESSING THE STUDENT’S ABILITY TO APPLY DOUBLE-ENTRY BOOKKEEPING AND COLLOCATE THE MAIN ACCOUNTING ITEMS WITHIN FINANCIAL STATEMENTS.
SPECIFICALLY, THE WRITTEN TEST INCLUDES 6 EXERCISES. 5 EXERCISES FOCUS ON THE SYSTEMATIC ACCOUNTING ENTRIES (CONTINUOUS, ADJUSTING, FINAL AND STARTING EXERCISE'S ACCOUNTING RECORDS). ONE EXERCISE REQUIRES THE COLLOCATION OF ACCOUNTING ITEMS WITHIN INCOME STATEMENT AND BALANCE SHEET.
WRITTEN TEST GRADE IS EXPRESSED IN 30°.
THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAM. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY.
TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST WITH AT LEAST 18/30.
THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORE. FOR THE FINAL COMPLETION OF THE EXAM, THE STUDENT WILL THEN BE REQUIRED TO PASS THE WRITTEN AND ORAL EXAM WITH A GLOBAL ASSESSMENT OF AT LEAST 18.
IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE.

	Texts
	ANTONELLI V., D'ALESSIO R., INTRODUZIONE ALLE RILEVAZIONI AZIENDALI. OPERAZIONI, VALORI, CONTI, 2023. WOLTERS KLUWER, CEDAM. D'ALESSIO R., SENSINI L., CAFARO E.M., RAGIONERIA GENERALE, 2023, WOLTERS KLUWER, CEDAM. LAURI L., MARCELLO G., APPLICAZIONI DI RAGIONERIA, 2023. WOLTERS KLUWER, CEDAM.

	More Information
	POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE TEACHER’S WEBSITE.

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Emanuela Mattia CAFARO | Financial Accounting