BOOKKEEPING AND BALANCE SHEET
Learning outcomes of the course unit
The aim of the course is to approach the study of the financial statements as a model for determining a synthesis of the system of values of economic entity.
In particular, the basic contents of the accounting method used in enterprises in the value identification process that is triggered by the exchange operations carried out with third economies.
After the study of the operating methods of the general accounting system has been developed in detail, the structural characteristics and contents of corporate financial statements are studied in depth.
The main aim is to make the students fully aware of the logic underlying the determination and communication processes relative to corporate economic and financial results. Students should be able to construct, read and interpret corporate financial statements, as well as being able to perform financial analyses and examine in depth the processes connected with corporate external and internal information issues.
Course contents summary
The course syllabus will cover the following topics:
- The double entry accounting method applied to the income system.
- The main categories of operation.
- Continuous, balancing and closing entries.
- Main evaluation elements.
- Construction of financial statements.
Financial statements for publication: statement of assets and liabilities, profit and loss account and notes.
- Directors' business report and other supplementary informative documents.
Recommended reading: Andrei P. – Fellegara A.M. (a cura di), Contabilità generale e bilancio d’impresa, Giappichelli, Torino, 2006.
Additional recommended reading:
Marchi L. (a cura di), Introduzione alla contabilità d’impresa, Giappichelli, Torino.
Bisaschi A., Informativa di bilancio. Evoluzione e tendenze in atto, Giuffrè, Milano
Evaluation is carried out through a written examination including open questions and exercises.