Learning objectives
<p>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. </p>
<p>In the second part of the course the focus is on mandatory and vountary disclosure of enterprises, with particular attention to disclosure on corporate governance and financial informations.<br />
</p>
Prerequisites
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Course unit content
<p>The course syllabus will cover the following topics: </p>
<ul>
<li>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</li>
<li>Disclosure of economic and financial informations</li>
<li>
<div>Disclosure of systems of corporate governance </div>
</li>
<li>
<div>Voluntary disclosure</div>
</li>
</ul>
<p> </p>
Full programme
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Bibliography
Recommended readings<br />
<br />
1. Andrei P. – Fellegara A.M. (a cura di), Contabilità generale e bilancio d’impresa, Giappichelli, Torino 2006 <br />
2. Demartini P. (a cura di) Informazione, imprese, e mercati finanziari efficienti, Franco Angeli, Milano 2004. <br />
Teaching methods
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Assessment methods and criteria
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Other information
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