The course aims to explain the formation process and the structure of companies'and enterprises' financial reports in accordance with national accounting standards. To this end, we will present and discuss the double entry system with specific reference to the most significant management events in the light of the Italian law system (Civil Code, national accounting standards, tax law). We will also briefly mention the main differences between national and international accounting standards.
Course Content - Last names F-O
The course aims to explain the formation process and the structure of companies'and enterprises' financial reports in accordance with national accounting standards. To this end, we will present and discuss the double entry system with specific reference to the most significant management events in the light of the Italian law system (Civil Code, national accounting standards, tax law). We will also briefly mention the main differences between national and international accounting standards.
Course Content - Last names P-Z
The course aims to explain the formation process and the structure of companies'and enterprises' financial reports in accordance with national accounting standards. To this end, we will present and discuss the double entry system with specific reference to the most significant management events in the light of the Italian law system (Civil Code, national accounting standards, tax law). We will also briefly mention the main differences between national and international accounting standards.
Per la parte sul bilancio il testo di riferimento è:
V. Antonelli, G. Liberatore (a cura di), Il bilancio d’esercizio. Teoria e casi, Milano, FrancoAngeli, 2012 (è escluso il capitolo 22 “Il bilancio consolidato”);
Per la parte sulla contabilità generale il testo di riferimento è:
G. Liberatore (a cura di), La contabilità generale per il bilancio di esercizio. Profili tecnici e applicativi, Milano, FrancoAngeli, 2014 (Sono esclusi il paragrafo 2.8 “Beni gratuitamente devolvibili” del Capitolo V ed i paragrafi 3 "I titoli" e 5 “Gli strumenti finanziari derivati” del Capitolo VI)
I due testi devono essere integrati dallo studio del file "Sintesi del Dlgs 139/2015 in tema di bilanci d'esercizio delle imprese" disponibile sulla piattaforma e-learning (e-l.unifi.it) e dagli artt. 2423-2435-bis del Codice Civile.
Learning Objectives - Last names F-O
By the end of the course the student will be able to critically read a financial statement; to draw up the financial statement; to distinguish between the various regulatory sources of the financial statement with particular reference to civil and fiscal legislation and to national and international accounting standards.
Prerequisites - Last names F-O
The exam of Business Economics is necessary
Teaching Methods - Last names F-O
This is a taught course based on face-to-face learning, excercises and final exam simulation
Further information - Last names F-O
Slides, supplementary materials, exercises, and general Information about the course and teachers are available on University's e-learning platform (http://el.unifi.it), Bachelor's Degree in Business Economics, Accounting Group F-O.
Students who have to take the 12th CFU Business Economics II of previous teaching must agree with the Professor an integration of 3 CFU laboratory activity.
Type of Assessment - Last names F-O
The final examination is based on a written exam divided into three parts:
1. Closed end questions about financial statements;
2. An exercise with several accounting entries;
3. A financial statement prospect.
Further information can be found on University's e-learning platform (http://el.unifi.it) group F-O-
Course program - Last names F-O
The course aims to explain the formation process and the structure of companies'and enterprises' financial reports in accordance with national accounting standards. To this end, we will present and discuss the double entry system with specific reference to the most significant management events in the light of the Italian law system (Civil Code, national accounting standards, tax law). We will also briefly mention the main differences between national and international accounting standards.