BOOKKEEPING AND BALANCE SHEET
ACADEMIC YEAR: 2012/2013
YEAR OF STUDY: 2
SEMESTER: Second semester
NUMBER OF CREDITS: 6
CONTACT HOURS: 42
a. Knowledge and understanding = the course develop national regulation of financial reporting and propose a theoretical and technical analisys of the most important topics relating recognition and measurement of singular components of financial reporting. The course also develop the structure and the contents of balance sheet, income statement and notes. Finally, it analyse the fiscal regulation about the determination of income taxes.
b. Applying knowledge and understanding = students attending the course would be able to analyse financial reporting of companies of manufacturing and non financial services industry, and to determine income taxes of the companies.
c. Making judgements = students attending the course would be able to satisfy problems related to the measurement of fixed assets, financial instruments, receviables and debts, inventories, financial statement schemes and the determination of income taxes.
d. Communication skills the course allows students to relate to Chief Financial Officer, internal and external auditors over topics about financial statements and income taxes.
e. Learning skills = students may appreciate traditional lessons, exercises and case study.
The aim of the course is to develop national accounting principles for financial reporting.
- International harmonization of financial reporting
- The objective of financial reporting
- The documents of the financial statements
- Tangible and intangible assets
- Financial instruments
- Receviebles, debts and provision
- Income taxes
Book: Azzali S. (a cura di), Il bilancio d'esercizio tra armonizzazione e difformità dei principi contabili, Torino, 2009.
Other book: Organismo Italiano di Contabilità, I principi contabili, Giuffrè, Milano.
Lectures with case studies
Written exam with open and closed questions and exercises equal weighted