FINANCIAL ACCOUNTING

Academic year
2016/2017 Syllabus of previous years
Official course title
RAGIONERIA GENERALE ED APPLICATA
Course code
ET0068 (AF:244056 AR:122378)
Modality
On campus classes
ECTS credits
6
Degree level
Bachelor's Degree Programme
Educational sector code
SECS-P/07
Period
2nd Term
Course year
3
The aim of the course is to study thoroughly the measurement of some balance sheet's items.
Starting from the civil law rules, the course analyzes the solutions proposed from the national accounting standards (OIC) and from international accounting standards (IFRS).
Business economics
ACCOUNTING AND FINANCIAL
Accounting for intangible assets
Accounting for property, plant and equipment
Accounting for inventories
Accounting for receivables
Accounting for equity
Accounting for liabilities
Not available yet.

Recommended Reading List:
F. Dezzani, P.P. Biancone, d. Busso (a cura di), IAS/IFRS, Ipsoa, 2010.
F. Giunta. M. Pisani, Il bilancio, Apogeo, Milano, 2008.
A. Palma (a cura di), Il bilancio di esercizio, V ed., Giuffrè, Milano, 2016.
A. Quagli, Bilancio di esercizio e principi contabili, VII ed.,Giappichelli, 2015.
AA.VV., Il bilancio secondo i principi contabili internazionali IAS/IFRS, IV ed., Giappichelli,2016.
written and oral
The written examination consists in two exercises that replicate the examples given in the book, with different data.
The successful candidates of the written examination need to pass an oral exam on the whole program of study.
Conventional
Italian
Passing the written exam is a prerequisite for admission to the oral test.
  • University credits of sustainability: 1
  • Lecture notes, material for reference or for self-assessment available online or as e-book