93385 - Accounting

Learning outcomes

The course aims to acquire the basic elements for understanding the financial statement and for the analysis of the economic and financial dynamics of the company through indexes. At the end of the course, the student is expected to: - be able to understand the most basic aspects of the economic and financial performance of a production company and the organizational implications related to the preparation of a financial statement.

Course contents

- Fundamentals of business economics, management circuits; the concept of a company.

- The system of values: financial and economic dynamics, patrimonial dimension

- From the system of values to the system of accounting records; accounting operations connected with the circuits.

- Operation of double entry with period and end-of-period entries; the construction of administrative-accounting documents.

- Reclassifications of accounting documents for the purposes of analyzing balance sheets and company trends.

Readings/Bibliography

Giunta F. Economia Aziendale, Wolters Kluwer, 4 ed, 2022.

Tieghi, M., & Gigli, S. (2018). Introduzione alla contabilità e al bilancio di esercizio (seconda edizione). Il Mulino.

Tieghi, M., & Gigli, S. (2009). Gli strumenti per le analisi del bilancio di esercizio, Il Mulino.

Teaching methods

Traditional teaching with slides and exercises carried out by students in the presence of the teacher.

Assessment methods

Written test with multiple choice answers, open questions and exercises. Below is a table that illustrates the equivalence between the grades out of thirtieths and a judgment on the understanding of the subject that can be deduced from the exam test:

<18 insufficient
18-23 sufficient
24-27 good
28-30 excellent
30 with honors excellent

Office hours

See the website of Filippo Lo Piccolo