CORPORATE FINANCIAL STATEMENTS
Stampa
Enrollment year
2019/2020
Academic year
2020/2021
Regulations
DM270
Academic discipline
SECS-P/07 (BUSINESS ADMINISTRATION)
Department
DEPARTMENT OF ECONOMICS AND MANAGEMENT
Course
BUSINESS ADMINISTRATION, CONTROL AND CORPORATE FINANCE
Curriculum
PERCORSO COMUNE
Year of study
Period
2nd semester (22/02/2021 - 22/05/2021)
ECTS
9
Lesson hours
66 lesson hours
Language
Italian
Activity type
WRITTEN AND ORAL TEST
Teacher
SOTTI FRANCESCO (titolare) - 9 ECTS
Prerequisites
It is recommended to have passed the examination of business administration.
Students are required to have a basic knowledge in double entry bookkeping and financial reporting conventions.
Learning outcomes
The aim of this course is to let students achieve knowledge and skills in respect of financial statements.
These can be summarized as follows:
- understanding the accounting methodology with reference to the processes of data classification, gathering and recording
- correctly valuating principal financial statement items, according to law and to accounting principles
- drawing up yearly reports, classifying them according to the accounting schemes
- identifying the principal fiscal interferences within a financial statement
Course contents
- double entry bookkeeping system
- accounting methodologies
- financial statements
- accounting laws
- framework for financial statements preparation
- elements of financial statements
- financial statemens items valuation
- national gaaps
- tax income
- vat
Teaching methods
The course is taught through frontal lessons by the teacher.
Classes are held with computer presentations, examples and exercises.
Reccomended or required readings
Sostéro U., Santesso E., I principi per il bilancio di esercizio, Egea, last edition available (chapters 1-10, only the parties indicated by the teacher)
Sotti F., Modelli per la determinazione del reddito e del capitale, Giappichelli, Torino, 2011 (for preliminary knowledge)
Teaching material by the teacher (available on Kiro)
Official OIC documents (available at www.fondazioneoic.eu).
Assessment methods
Written and compulsory oral test.
The written test is made by 7 questions.
Further information
Sustainable development goals - Agenda 2030