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The course of Accounting and Financial Reporting aims to provide the logic, the methodological background and the tools to understand the accounting information, with particular regard to companies operating in the industrial, commercial, plant and services.
The accounting information are mandatory for the companies; they belong to the culture of the actors who, for various reasons, assume responsibility for decision-making process: CEO, senior management, operational managers, controllers.
The financial statements is the central source of information for the administration and transparency on the management, strategies and performance. Therefore, its intelligibility involves all stakeholders: shareholders, banks, public administrations, customers and suppliers, staff, community.
The preparation of financial statements, its language and its interpretative keys constitute fundamental elements of the corporate culture. The financial statements plays a central role in training of the students in the Faculty of Economic, regardless of their professional career. |
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The course of Accounting and Financial Reporting is divided into two parts.
The first part, which is identified with the contents shown in the top five video lessons, gives:
• a framework of the Accounting in the Business Administration studies, aiming to clarify their mutual relations;
• an illustration of the company's systems theory and of the principles of Business Administration, with particular emphasis on the importance of maintaining the prospective conditions of equilibrium for the survival and development of the companies;
• a clarification of the operating circuits of management, as a fundamental scheme of the management;
• the concept, the purpose and the main features of the financial statements, in accordance with the current Italian regulations;
• a comment on the different forms of the financial statements and its reclassification .
The second part aims instead to provide the knowledge for the accounting, using the illustration of the logic underlying the method of double entry accounting.
The study of the video lessons and other materials, together with the carrying out of the proposed exercises, will enable the student to understand and perform all the main types of accounting.
The second part aims instead to provide the knowledge for the accounting, using the illustration of the logic underlying the method of double entry accounting, as well as the presentation of the accounting bookkeeping.
The study of the video lessons and other materials, together with the carrying out of the proposed exercises, will enable the student to understand and perform all the main types of accounting. |
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The topics can be grouped into 8 conceptual areas:
1) La Ragioneria nell’ambito degli Studi Aziendali, l’equilibrio aziendale e il bilancio d’esercizio
Video lessons: 1, 2, 3, 4, 5, 40
P. Bastia, Il nuovo bilancio d’esercizio. Attuazione della IV direttiva CEE, CLUEB, Bologna, 1993 (all the chapters).
2) Le rilevazioni in contabilità generale: sistema e metodo
Video lessons: 6, 7, 8, 9
3) I finanziamenti di capitale proprio
Video lessons: 10, 11, 12
4) I finanziamenti di capitale di credito
Video lessons: 13, 14, 15, 16, 17
5) L’acquisizione dei fattori produttivi (di esercizio e ad utilizzo durevole) e il lavoro dipendente
Video lessons: 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28
6) Gli investimenti finanziari
Video lessons: 29, 30
7) La chiusura dei conti e la rilevazione del reddito di esercizio
Video lessons: 31, 32, 33, 34, 35, 36
8) Le imposte sul reddito, l’assegnazione dell’utile e la sistemazione della perdita
Video lessons 37, 38, 39 |
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P. Bastia, Il nuovo bilancio d’esercizio. Attuazione della IV direttiva CEE, CLUEB, Bologna, 1993.
Other materials linked to Video Lessons |
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Each video lesson is connected to an exercise which is divided into 6 questions (multiple-choice questions and open-ended questions) and may be useful to the student as a path of self-learning. The student is not required to send to the tutor the answers to these questions, but may require clarification and support. During the course module, the tutor will carry out two qualitative assessments of learning. The answers to these questions must be submitted by each student for the correction through the website. The students are encouraged to consult the collections of business cases (reported among the teaching materials) to verify and consolidate the theoretical contents learned, through reflection on the experience gained in the context of specific companies. The discussion of the exercises and of the case studies with the tutor may also take place via chat and forum. |
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