Emanuela Mattia CAFARO | FINANCIAL ACCOUNTING
Emanuela Mattia CAFARO FINANCIAL ACCOUNTING
cod. 0212700182
FINANCIAL ACCOUNTING
| 0212700182 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2025/2026 |
| 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 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 (14 HOURS) OPERATING INCOME AND OPERATING CAPITAL. THE SETTLEMENT PROCEDURES AND CLOSING PROCEDURES. THE DETECTION OF INCOME TAXES. FOURTH PART (18 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 | |
|---|---|
| THE WRITTEN TEST LASTS 75 MINUTES. THE STUDENT WILL BE REQUIRED TO SOLVE 12 EXERCISES (COVERING THE TOPICS INDICATED IN THE ‘CONTENTS’ SECTION OF THIS SHEET) AIMED AT VERIFYING THE ABILITY TO OPERATIONALLY APPLY THE METHODOLOGIES AND ANALYSIS TOOLS LEARNT DURING THE COURSE. IN THIS WAY, IT WILL BE POSSIBLE TO TEST THE DEGREE OF KNOWLEDGE OF THE TOPICS INDICATED IN THE ‘COURSE CONTENTS’ SECTION OF THIS SHEET. THE WRITTEN TEST IS MARKED IN THIRTIETHS, WITH EACH EXERCISE BEING WEIGHTED ACCORDING TO ITS RELATIVE COMPLEXITY. THE MAXIMUM MARK FOR EACH EXERCISE IS GIVEN IN THE OUTLINE. |
| Texts | |
|---|---|
| TOMMASETTI A., BISOGNO M., CONTABILITÀ E BILANCIO D'IMPRESA, FRANCO ANGELI, ULTIMA EDIZIONE (CAPP. 1-14 E CAPITOLO 16). ANTONELLI V, D’ALESSIO R. DELL’ATTI V., I BILANCI DELLE IMPRESE, PEARSON, 2022. |
| More Information | |
|---|---|
| THE SLIDES AND ADDITIONAL TEACHING MATERIAL WILL BE MADE AVAILABLE TO STUDENTS ON MICROSOFT TEAMS OR GOOGLE CLASSROOM. |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2025-10-07]
