Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


GENERAL AND APPLIED ACCOUNTING II
RAGIONERIA GENERALE ED APPLICATA II

A.Y. Credits
2019/2020 8
Lecturer Email Office hours for students
Francesca Maria Cesaroni

Assigned to the Degree Course

Economics and Management (L-18)
Curriculum: AMMINISTRAZIONE D'IMPRESA E PROFESSIONE
Giorno Orario Aula
Giorno Orario Aula

Learning Objectives

The course aims to provide the students with the knowledge about financial statement’s aims and contents, how to prepare and how to use a financial statement.

In particular the course aims at promoting the following specific learning objectives:

-  to know and understand purposes and users of companies’ financial statements;

-  to know and understand financial statements’ contents;

-  to know and understand statutory regulations in force in Italy and the Italian accounting standards;

-  to know how to prepare a financial statement in accordance with Italian accounting standards;

-  to know techniques and tools needed to analyze and interpret companies’ financial statements;

-  to know how to calculate financial ratios;

-  to know anlyse companies’ financial statements and assess their economic and financial situation.

Program

Part 1: Preparation of annual report in accordance with statutory regulations and Italian accounting standards

·  General provisions

·  General and particular valuation rules

·  Income Statement and Balance Sheet

·  Explanatory note

·  Cash flow Statement

Part 2: Financial Statement Analysis

§  Classification of Income Statement and Balance Sheet

§  Financial ratios

Part 3: Business income and tax law

Bridging Courses

General and Applied Accounting

Learning Achievements (Dublin Descriptors)

-  Knowledge and understanding: At the end of the course students should have acquired knowledge and understanding about purposes and importance of annual reports, general provisions and valuation rules, and techniques and tools to analyze and interpret companies’ annual reports. In particular students have to know Italian statutory regulation about preparation of annual reports and the national accounting standards.

-  Applying knowledge and understanding: Students should be able to appropriately and flexibly apply their knowledge in order to autonomously draw up an annual report and correctely interpret it.

-  Making judgements: Students should have the ability to integrate knowledge gained during the course and to handle complexity and formulate judgment independently about the preparations and the interpretation of an annual report. Students should also be able to autonomously evaluate company’s assets, liabilities, financial position and profit or loss.

-  Communication: Students should acquire clear and effective communication skills, thanks to a good command of the lexicon related to course topics.

Lifelong learning skills: Students should have good learning skills and be able to independently deepen knowledge gained during the course and acquire new knowledge, skills and abilities about the preparation and the interpretation of annual reports, through professional and job experiences. 

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Supporting Activities

The teaching material provided by the teacher can be found along with other support activities within the Moodle platform> blended.uniurb.it


Didactics, Attendance, Course Books and Assessment

Didactics

Teaching methods

Various teaching methods will be used during the course:

- Lectures;

- Seminars;

- Individual and group exercises.

Attendance

Attendance is not compulsory but highly reccomended.

Course books

Part 1°: Code law and accounting standards

- A. Quagli, Bilancio di esercizio e principi contabili, Giappichelli, Ninth edition, 2018

2° parte: Annual report analysis

G. Paolucci, Analisi di bilancio. Logica, finalità e modalità applicative. Aggiornata con le novità bilancio, FrancoAngeli, 2016 

Assessment

Written exam, consisting of 6 questions and/or exercises and/or open/closed questions. During the course exercises and simulations will be carried out to prepare students to pass the final exam. A number of exercises will be made available on the platform Moodle › blended.uniurb.it.

In the written test, each answer will be evaluated based on the following criteria:

1.     Level of knowledge and mastery of concepts dealt with during the course;

2.     Ability to apply these concepts to prepare an annual report, to calculate a company income and to evaluate a company assets, liabilities, profit or loss, financial situation;

3.     Appropriateness of the language used.

Based on these criteria each question will be evaluated on a 5-point scale. The final assessment is expressed in thirtieths.

The time available for the written test 1,5 hours. 

« back Last update: 21/07/19

Condividi


Questo contenuto ha risposto alla tua domanda?


Il tuo feedback è importante

Raccontaci la tua esperienza e aiutaci a migliorare questa pagina.

Il tuo 5x1000 per sostenere le attività di ricerca

L'Università di Urbino destina tutte le risorse che deriveranno da questa iniziativa alla ricerca scientifica ed al sostegno di giovani ricercatori.

Numero Verde

800 46 24 46

Richiesta informazioni

informazioni@uniurb.it

Posta elettronica certificata

amministrazione@uniurb.legalmail.it

Social

Performance della pagina

Università degli Studi di Urbino Carlo Bo
Via Aurelio Saffi, 2 – 61029 Urbino PU – IT
Partita IVA 00448830414 – Codice Fiscale 82002850418
2019 © Tutti i diritti sono riservati

Top