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 | 12 | 72 | LESSONS |
| 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 | |
|---|---|
| COURSE CONTENT FIRST PART (12 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 (35 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 (25 HOURS) OPERATING INCOME AND OPERATING CAPITAL. THE SETTLEMENT PROCEDURES AND CLOSING PROCEDURES. THE DETECTION OF INCOME TAXES. |
| Teaching Methods | |
|---|---|
| THE COURSE MAINLY INCLUDES LECTURES (50 HOURS) AND PRACTICAL EXERCISES (22 HOURS). ATTENDING THE LECTURES, STUDENTS WILL ACQUIRE KNOWLEDGE ABOUT DOOBLE ENTRY BOOKKEEPING AND ITS PRACTICAL APPLICATION. MOST ESPECIALLY THE CONTENT OF THE COURSE IS AS FOLLOW: DOUBLE ENTRY BOOKKEEPING (6 HOURS); ADJUSTMENTS (10 HOURS). COURSE ATTENDANCE IS NOT MANDATORY. |
| Verification of learning | |
|---|---|
| VERIFICATION OF LEARNING WRITTEN TEST, ARTICULATED IN 10 EXERCISES OF ACCOUNTING AND DRAFTING OF THE FINANCIAL STATEMENTS. THE FINAL EVALUATION IS EXPRESSED IN THIRTIETHS. |
| Texts | |
|---|---|
| ANTONELLI V., D'ALESSIO R., (2023) INTRODUZIONE ALLE RILEVAZIONI AZIENDALI, CEDAM, MILANO. D'ALESSIO R., SENSINI L. CAFARO EMC, (2023) RAGIONERIA GENERALE. TECNICA E APPLICAZIONI CONTABILI. CEDAM LAURI L., MARCELLO G., (2023) APPLICAZIONI DI RAGIONERIA, CEDAM. |
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