Learning outcomes of the course unit
The aim of the first part of the course is to highlight the features of corporate operation, their structure and the specific conditions that delineate their institutional and technical structure. After having analyzed the distinctive elements that characterize the various types of company, the course will introduce the main measurement systems that may be adopted with a view to controlling corporate economic and financial equilibrium. The basic goal is to offer students suitable evaluation models, in reference to the various economic departments, primary internal and external questions and environmental issues. Through the course syllabus offered, students will be in a position to interpret and apply a wide range of corporate analysis models, as well as pursue their studies in relation to quantitative assessment models that examine information internal and external to the company.
The second part of the course is addressed to students who have already got through to the primary insights of "economia aziendale" and who mean to learn financial statements accounting methodology. Statements are thought as a synthesis determination model of the entity value system. 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.
The objective is to provide students a sound, thorough overview of the logic underlying statements preparation and presentation to managers, investors and other users of accounting information.
Students will be able to prepare and process accounting data and interpret the financial statements of business enterprises. Moreover with the insights of the course students be able to attend further accounting lectures concerning business enterprises financial statements analysis and external financial statements valuation processes.
Course contents summary
The course is composed by two part.
The first part of the course will cover the following topics: characteristics of the various types of companies; economic environment and relationship between companies, markets and sectors; corporate structure: institutional order, technical structure and assets; overview of the organizational structure; economic, financial and patrimonial equilibrium; accounting systems; introduction to corporate financial statements.
The second part of the course will cover the following topics:
- the methodology of double-entry bookkeeping applied to income theory;
- transactions analysis;
- end-of-period analysis;
- preparation of financial statements;
- external financial statements: balance sheet, income statement and footnotes.
AA.VV., Elementi di economia aziendale, Giappichelli, Torino, 2002.
ANDREI P. – FELLEGARA A.M., Contabilità generale e bilancio d’impresa, Giappichelli, Torino, 2006.