Emanuela Mattia CAFARO | Financial Accounting
Emanuela Mattia CAFARO Financial Accounting
cod. 0212700009
FINANCIAL ACCOUNTING
| 0212700009 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 8 | 48 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| SENSINI | 16/12/2024 | SESSIONE ORDINARIA | |
| SENSINI | 16/12/2024 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| The course aims to enable the student to acquire the ability to interpret the main management operations, in order to understand them methods of recognition and representation in the financial statements. The course aims to introduce the student to understanding the dynamics of values originating from management operations to the application of systematic reporting tools for the purposes of periodic determination of operating income and the associated working capital. |
| Prerequisites | |
|---|---|
| ECONOMIA AZIENDALE (MANDATORY) |
| Contents | |
|---|---|
| FIRST PART (8 HOURS) ACCOUNTING IN THE SYSTEM OF ECONOMIC-BUSINESS DISCIPLINES. THE EVOLUTION OF ACCOUNTING STUDIES IN THE ITALIAN TRADITION. ACCOUNTING THEORIES IN ECONOMIC-BUSINESS DOCTRINE. COMPANY DETECTION SYSTEM. COMPANY DYNAMICS IN ITS ACCOUNTING REFLECTIONS. SECOND PART (20 HOURS) THE COMPANY AND THE RELATIONS WITH THE TAX. THE INSTITUTIONAL PHASE. PURCHASES OF GOODS AND INTANGIBLE UTILITIES. THE SALES OF GOODS AND THE PERFORMANCE OF SERVICES. COMMERCIAL OPERATIONS ON FOREIGN MARKETS. TRADE EXCHANGE REGULATION. THE ACQUISITION AND REMUNERATION OF THE WORK FACTOR. THE ACQUISITION AND DISPOSAL OF TANGIBLE AND INTANGIBLE FIXED ASSETS. CAPITAL INCREASES AND DECREASES. FINANCING AND INVESTMENTS IN FINANCIAL ACTIVITIES. THIRD PART (20 HOURS) OPERATING INCOME AND OPERATING CAPITAL. THE SETTLEMENT PROCEDURES AND CLOSING PROCEDURES. THE DETECTION OF INCOME TAXES. |
| Teaching Methods | |
|---|---|
| THE COURSE IS DIVIDED INTO LECTURES (40 HOURS) AND EXERCISES IN THE CLASSROOM (8 HOURS). THE CLASSES WILL ALLOW THE STUDENT TO ACQUIRE THE NECESSARY KNOWLEDGE TO INTERPRET AND RECORD THE PRIMARY MANAGEMENT OPERATIONS IN ACCOUNTING TO ENABLE THEIR CORRECT REPRESENTATION IN THE FINANCIAL STATEMENTS. THE EXERCISES WILL ALLOW STUDENTS TO DEVELOP AND APPLY THE ACQUIRED KNOWLEDGE WITH CASES AND PRACTICAL APPLICATIONS. PARTICIPATION IN FRONTAL TEACHING IS MANDATORY, AND ACCESS TO THE EXAM REQUIRES ATTENDANCE AT LEAST 75% OF THE HOURS OF FRONTAL LESSONS/EXERCISES. PARTICIPATION IN FRONTAL EDUCATION IS STRONGLY RECOMMENDED. |
| Verification of learning | |
|---|---|
| THE EXAM CONSISTS OF A WRITTEN TEST AND AN ORAL TEST. IN THE WRITTEN TEST, THE STUDENT WILL BE SUBJECT TO THE SOLUTION OF 4 EXERCISES AIMED AT VERIFYING THE STUDENT'S ABILITY TO INTERPRET EXTRAORDINARY TRANSACTIONS AND TO APPLY COMPANY EVALUATION METHODS. THE ORAL EXAMINATION DURATION OF APPROXIMATELY 20 MINUTES PROVIDES FOR THE DISCUSSION OF THE WRITTEN TEST, AIMED AT VERIFYING THE STUDENT'S ABILITY INDEPENDENTLY TO DEVELOP EXTRAORDINARY MANAGEMENT OPERATIONS AND COMPANY EVALUATION METHODS. THE ORAL EXAMINATION WILL VERIFY THEORETICAL KNOWLEDGE, WITH PARTICULAR REFERENCE TO THE UNDERSTANDING OF THE ECONOMIC-BUSINESS LOGICS UNDERLYING THE VARIOUS EXTRAORDINARY TRANSACTIONS AND TO THE UNDERSTANDING OF THE COMPANY VALUATION METHODOLOGIES. THE WRITTEN TEST CONSISTS OF FOUR EXERCISES CONCERNING EXTRAORDINARY MANAGEMENT OPERATIONS AND COMPANY EVALUATION METHODOLOGIES. THE SOLUTION OF THE EXERCISES REQUIRES KNOWLEDGE OF EXTRAORDINARY OPERATIONS AND THE ABILITY TO APPLY COMPANY EVALUATION METHODS, AND IT IS ESSENTIAL FOR PASSING THE TEST. THE ORAL TEST WILL BE ACCESSIBLE TO STUDENTS WHO REACH A MINIMUM SCORE OF 18/30 ON THE WRITTEN TEST. THE SCORE OF THE ORAL EXAMINATION DEPENDS ON THE DEGREE OF DEEPENING OF THE DOCUMENT AND ON THE STUDENT'S CAPACITY EFFECTIVELY TO PRESENT THE CONTENTS AND CRITICALLY DISCUSS THE ILLUSTRATED TOPICS. THE SCORE OF THE ORAL EXAMINATION IS AIMED AT EVALUATING THE THEORETICAL IN-DEPTH OF THE STUDENT. THE MINIMUM SCORE IN THE ORAL EXAMINATION REQUIRES KNOWLEDGE OF THE MAIN EXTRAORDINARY MANAGEMENT OPERATIONS AND THE LOGIC FOR DETERMINING THE COMPANY'S VALUE. THE MAXIMUM MARK IS ACHIEVED WHEN THE STUDENT DEMONSTRATES BE ABILITY TO ILLUSTRATE CORRECTLY AND DISCUSS THE ABOVE TOPICS. EXCELLENCE REQUIRES ACHIEVING THE MAXIMUM SCORE ON ALL TESTS AND HAVE DEMONSTRATED MASTERY OF THE TOPICS COVERED BY THE COURSE. THE FINAL MARK WILL BE DETERMINED BASED ON THE AVERAGE SCORE OBTAINED IN THE WRITING (MINIMUM 18, MAXIMUM 30 CUM LAUDE) AND THE SCORE OBTAINED IN THE ORAL (MINIMUM 18, MAXIMUM 30 CUM LAUDE). |
| Texts | |
|---|---|
| ANTONELLI V., D'ALESSIO R., (2023) INTRODUZIONE ALLE RILEVAZIONI AZIENDALI, CEDAM, MILANO (CHAPT. 1-7). D'ALESSIO R., SENSINI L. CAFARO EM., (2023) RAGIONERIA GENERALE. TECNICA E APPLICAZIONI CONTABILI, CEDAM LAURI L., MARCELLO G., (2023) APPLICAZIONI DI RAGIONERIA, CEDAM |
| More Information | |
|---|---|
| - |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2024-11-18]
