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Università degli Studi di Parma Università degli Studi di Parma
University of Parma
Course catalogue
Università degli Studi di Parma
course catalogue

BOOKKEEPING AND BALANCE SHEET II
cod. 16787

borrowed from Corso di TIPO in CDS 0226 - CONTABILITA' E BILANCIO II - cod. 16787
Academic year 2007/08
2° year of course - Second semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
Aziendale
Type of training activity
Characterising
30 hours
of face-to-face activities
5 credits
hub:
course unit
in - - -
lectures timetable unavailable
exam calls
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Learning objectives

Knowledge of accounting principles for the preparation and presentation of financial statements

Prerequisites

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Course unit content

<br />Accounting Principles for the preparation and presentation of financial statements:<br />1) Objective of financial statements, underlying assumptions, qualitatve characteristics;<br />2) Composition of financial statements, balance sheet, income statement, cash flow statement, changes in net equity.<br />3) Evaluation of current assets, non current assets, net equity, current liabilities, non current liabilities, revenues, expenses, costs, gains and losses.

Full programme

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Bibliography

Azzali S. (a cura di), L'informativa di bilancio secondo i principi contabili nazionali e internazionali, Giappichelli, Torino, 2005.

Teaching methods

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Assessment methods and criteria

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Other information

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