Course code:
Academic year:
Course title:
General and Advanced Accounting
Module:
Teacher 1:
Teacher 1:
Splitting 1:
Module 1:
Type 1:
Teacher 2:
Teacher 2:
Splitting 2:
Module 2:
Type 2:
Reference sector:
Year of degree course:
Second
Faculty:
Type:
Semester:
Sub period:
Total credits:
Workload
| Attività frontale: Lectures: |
72.0 |
|
|
| Esercitazioni: Applied activities: |
0.0 |
|
|
| Studio individuale: Individual work: |
153.0 |
|
|
| Attività didattica a piccoli gruppi: Group work: |
0.0 |
|
|
|
|
| Seminari: Seminars: |
0.0 |
|
|
|
|
| Laboratori: Laboratories: |
0.0 |
|
|
| TOTALE (voci sopra-elencate): TOTAL: |
225.0 |
|
|
| Ore di lezione settimanali: |
6.0 |
Prerequisites:
Is it assumed that students will know the contents of the Company Finance and Accounting Principles course, especially the parts on accounting and financial reports
Educational goals:
Sufficient knowledge of dual-entry accounting with regards to various sectors of a company and of the structuring the company balance sheet in line with the Civil Code.
Course contents:
Aims of general and dual-entry accounting. Assets and financial results system. Supplementary systems. Company make-up. Buying goods, materials and services. Sale of goods and products. Regulation of trade debts and credit. Acquisition and use of workers. Material and non-material immobilisation operations. Accessory investments (stocks and shares). Financing from a third party (banking operations, leasing, factoring) and with one's own capital. Extraordinary components of revenue. Relations with the Treasury. Closing and re-opening processes. Division of profits, loss coverage and use of funds. Informative aims, principles and layouts of the company balance sheet. Brief look at tax payments and tax offices (IAS-IFRS)
Course text 1:
Course text 2:
Course text 3:
Teaching activities:
Classroom lessons
Assessment:
written
Written exam tha uses questions and exercises (perhaps also multiple-choice questions) to ascertain if the students has sufficient knowledge of the course topics
Teaching language:
Italian
Other information:
In the first and third sub-periods, the lessons will be held by prof. Gianfranco Rusconi. In the second sub-period dott. Damiano Montani will take the lessons. Successful completion of the accounting part of the writing exam leads to the separate sitting of the theoretical part on financial results (no later than the fifth session after the one in which the practical part of the exam is taken)