Economics and Finance

PIERLUIGI SANTOSUOSSO

The course is designed to provide a basic understanding about the preparation of financial statements in light of Italian law.







At the end of the course, student should demonstrate to be able to prepare financial statements according to law. Specifically, is requested the ability to understand the basic approach to the definition of income and equity, to record transactions, to measure assets and liabilities according to Italian rules, to prepare the documents that constitute financial statements.

The course aims to provide the basic knowledge relating to the preparation of the financial statements in accordance with national accounting standards and regulations. At the end of the course the student will have to demonstrate the ability to interpret the regulatory sources and to correctly draw up the financial statements. In particular, students are required to be able to: understand the logic of determining income and capital; record the main management operations in the accounts; carry out the valuations of the items in the financial statements in accordance with the regulations and accounting standards; prepare the documents that make up the financial statements; interpret the values contained therein.

To take the Accounting exam, you must have passed the Business Economics exam. The double entry accounting method applied to the income system and the applications carried out during the course of Business Administration are considered necessary for the examination test.

The course content includes:
theories of income and capital, regulation of financial reporting. The
valuation of assets and liabilities. Further details will be given at the
start of the course.

Parte 1):

P. Capaldo, Reddito e capitale nell'economia dell'impresa. 1998, Giuffrè (capitolo 2, da §1 a §5).

Parte 2) e 3):

F. Giunta e M. Pisani, Il bilancio, ultima edizione, Maggioli (esclusi tutti i riferimenti agli IAS-IFRS).

OIC 10, Organismo Italiano di Contabilità (http://www.fondazioneoic.eu/).

Parte 4):

F. Giunta e M. Pisani, Il bilancio, ultima edizione, Maggioli (esclusi i tutti i riferimenti agli IAS-IFRS).

C.T. Horngren, G. Foster, S.M. Datar, Contabilità per la direzione, 1998, Isedi (§4.1, §4.2, §4.3, §4.8, §4.9).

OIC 9, Organismo Italiano di Contabilità (http://www.fondazioneoic.eu).

Parte 1):

P. Capaldo, Reddito e capitale nell'economia dell'impresa. 1998, Giuffrè (capitolo 2, da §1 a §5).

Parte 2) e 3):

F. Giunta e M. Pisani, Il bilancio, terza edizione, Maggioli (esclusi tutti i riferimenti agli IAS-IFRS).

OIC 10, Organismo Italiano di Contabilità (http://www.fondazioneoic.eu/).

Parte 4):

F. Giunta e M. Pisani, Il bilancio, terza edizione, Maggioli (esclusi i tutti i riferimenti agli IAS-IFRS).

C.T. Horngren, G. Foster, S.M. Datar, Contabilità per la direzione, 1998, Isedi (§4.1, §4.2, §4.3, §4.8, §4.9).

OIC 9, Organismo Italiano di Contabilità (http://www.fondazioneoic.eu).

frontal lesson in classroom

optional

written test