BOOKKEEPING AND BALANCE SHEET I (SEM)
Course unit partition: Cognomi A-K

Academic year 2007/08
1° year of course -
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Course unit partition: BOOKKEEPING AND BALANCE SHEET I (SEM)

Learning objectives

<br />The Financial Accounting course is addressed to students who have already got through to the primary insights of Economia Aziendale, Entity Economics, and who mean to learn Financial Statements Accounting Methodology. Statements are thought as a synthesis determination model of Azienda, Entity, Value System.<br />Preliminary prominence is focused on accounting data processing transactions analysis ¯ and on statements preparation. Following the analysis of accounting data processing features, the structure and contents of Financial Statements are studied.<br />Our objective is to provide students a sound, thorough overview of the logic underlying statements preparation and presentation to managers, investors and other users of accounting information.<br />Students will be able to prepare and process accounting data and interpret the Financial Statements of business enterprises. Moreover with the insights of the course students be able to attend further accounting lectures concerning Business Enterprises Financial Statements Analysis and External Financial Statements Valuation Processes.

Prerequisites

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Course unit content

<br />The course syllabus will cover the following topics:<br />- The methodology of Double-Entry Bookkeeping applied to Income Theory<br />- Transactions Analysis<br />- End-of-Period Analysis<br />- Preparation of Financial Statements<br />- External Financial Statements: Balance Sheet, Income Statement and Footnotes<br />- Management reports and further documents of supplementary information<br /> <br />

Full programme

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Bibliography

<br /><br /><br />Introduzione alla contabilità d’impresa, Giappichelli, Torino<br />Informativa di bilancio. Evoluzione e tendenze in atto, Giuffrè, Milano.

Teaching methods

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Assessment methods and criteria

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Other information

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