Emanuela Mattia CAFARO | FINANCIAL ACCOUNTING

cod. 0212700182

FINANCIAL ACCOUNTING

	0212700182
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2024/2025

CURRICULUM MANAGEMENT AND SUSTAINABILITY

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2023
	AUTUMN SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	12	72	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	EMANUELA MATTIA CAFARO T Curriculum
	FRANCESCO CAGGIANO Curriculum

	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 DOUBLE ENTRY BOOKKEEPING METHODOLOGIES AND DRAFTING FINANCIAL STATEMENTS BY GENERALLY ACCEPTED ACCOUNTING STANDARDS AND REGULATIONS.

	Prerequisites
	ECONOMIA AZIENDALE (MANDATORY)

	Contents
	COURSE CONTENT FIRST PART (10 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 (30 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. FOURTH PART (12 HOURS) FINANCIAL STATEMENTS.

COURSE CONTENT
FIRST PART (10 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 (30 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. FOURTH PART (12 HOURS) FINANCIAL STATEMENTS.

	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. COURSE ATTENDANCE IS NOT MANDATORY.

	Verification of learning
	VERIFICATION OF LEARNING ORAL TEST, ARTICULATED IN 12 EXERCISES OF ACCOUNTING AND DRAFTING OF THE FINANCIAL STATEMENTS. THE FINAL EVALUATION IS EXPRESSED IN THIRTIETHS.

	Texts
	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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Emanuela Mattia CAFARO | FINANCIAL ACCOUNTING