Insegnamento a.a. 2025-2026

That said, the mission of this course (30692) is to provide students with basic Accounting skills, focusing on the double-entry bookkeeping techniques and their application in the main transactions involving the accounts of the entities. 

The course 30692 corresponds to 5 CFU, i.e., to a total workload of 130 hours, and will have 44 academic hours lectures.

The content of the course, overall (30692 and 30693), can be summarized as follows:

1. Understand the accounting methodology with reference to data gathering, processing, classification and recording using the "accounting equation" (A = L + SE) and then the double-entry accounting system.
2. Understand the techniques at the basis of financial reporting preparation (preparation of journal entries on the basis of the accrual principle, going concern principle, etc).
3. Understand the adjusting entries and identify the areas which are particularly subject to managerial discretion.
4. Correctly evaluate the main financial statement items, according to law and to accounting principles:

• Accounting for revenues and receivables.
• Accounting for inventories.
• Accounting for noncurrent tangible and intangible assets.
• Accounting for liabilities and bonds.
• Accounting for owners'equity.
• Accounting for investments in other corporations.

1. Compute and account for income taxes.
2. Prepare a cash flow statement.
3. Reclassify the F/S items according to different methodologies.
4. Analyze F/S with ratios.
5. Prepare consolidated financial statements.

The course refers, where necessary, to International Financial Reporting Standards (IAS/IFRS) and to the main differences compared to US GAAP.

Accounting Module 1 30692 covers topics under items 1 to 4 of the above list (up to bonds).

Accounting Module 2 30693 covers topics under 4 (cont'd from owners'equity) to 9 of the above list.

• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.
• Identify the critical elements underlying the application of the double-entry accounting system.
• Discern whether there is the need to prepare any adjusting entry on an accrual basis, identifying the areas that are particularly subject to managerial discretion.
• List and explain the general accounting principles underlying the preparation of the set of financial statements.
• Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items according to law and accounting principles:
  • Revenues and receivables;
  • Inventories;
  • Noncurrent tangible and intangible assets;
  • Liabilities and bonds.

• Use the "accounting equation" and then apply the double-entry accounting system.
• Prepare the periodical and adjusting entries for basic transactions.
• Compose a full set of financial statements on the basis of simple transactions as above listed.
• Analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:
  • Revenues and receivables;
  • Inventories;
  • Noncurrent tangible and intangible assets;
  • Liabilities and bonds.
• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.

• Lectures
• Individual works / Assignments
• Collaborative Works / Assignments
• Interaction/Gamification

Accounting Module 1 - 30692 is a "basic" course. Hence, the learning experience is based on face-to-face lectures.

Notwithstanding the above, lessons are interactive, as accounting is a very practical course: real-life cases are presented during teaching, with the goal of linking the explanation to the “real world of business and accounts”.

• After each set of lectures regarding a certain topic, review sessions are discussed in class: the goal of the review session consists in showing the students how to approach the preparation of journal entries and all other tasks concerning Accounting.
• Students need to use their communication and interpersonal skills to actively participate in review sessions.
• Additional materials (exercises, slides, etc.) that are useful for getting trained for the exam are posted on Bboard.

The students’ responsibilities are the following:

• students’ punctuality is required;
• students must not disturb other colleague students’ learning;
• the course is lecture-oriented, but the interaction between students and the instructor is still a crucial part of an efficient learning experience;
• individual preparation of the course material, which includes notes, cases, and exercises available on the course website and McGrawHill web platform, is strongly recommended. Review sessions shall be prepared before their discussion in class.

The final grade of the course 30425 Accounting, which is registered in the transcript, is determined as the average of the 30426 and 30427 exams grade.

All students are graded based on a comprehensive exam (there are no partial exams), which is based on a mix of open questions, closed questions and exercises, which aims to assess the student’s learning level of the theoretical notions and the main concepts, methods and tools shared in the course. Final grade is rounded.

The exam session that will take place on SEPTEMBER 2025 will be a written exam on a 30-point-basis, with no bonuses, no extra points, no other options (applicable for the other sessions; see below).

For the other, precedent sessions:

·        January

·        February

·        July 

The directions are the following.

The exam is on a 31-point basis.

Nevertheless, during the semester students can get (up to) 8 points by carrying out two quizzes via Blackboard, which will be deployed on specific dates. These (up to) 8 points are substitutive of some exercises of the exam.

Please, find hereinafter further details about the assessment and grading methods. Please note: additional further information and details will be provided timely on Blackboard.

          I.          WRITTEN EXAM (valid for both attending and not-attending students)

Students must register to seat for the exam.

At the end of the term, all students have a written exam; also depending on the evolution of the pandemic scenario, it is likely that the exam will be on the students’laptop (i.e. no paper), given through Blackboard and will use the software Lockdown Browser.

The exam is graded on a 31,00 points basis. The question types can be basically grouped as follows:

Closed-ended questions (basically, Multiple Choice and “true or false” questions) which are worth approx. 09-13 points, aimed at assessing the knowledge and understanding of the students, as follows:

• Knowledge of the accounting methodology with reference to data gathering, processing, classification.
• Ability to identify the critical elements underlying the application of the double-entry accounting system.
• Ability to identify and describe the criteria needed to prepare any adjusting entry on an accrual basis.
• Knowledge of the general accounting principles underlying the preparation of the set of financial statements.
• Ability to summarize and illustrate the theoretical tools needed to evaluate:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds.

Open-ended questions (journal entries or other types of open-ended questions, e.g. exercises, fill in the blank etc) which are worth approx. 17-21 points aimed at assessing the application of the knowledge and understanding of the students, as follows:

• Ability to use the "accounting equation" and to apply the double-entry accounting system.
• Ability to prepare the periodical and adjusting entries for basic transactions.
• Ability to compose a full set of financial statements on the basis of simple transactions as above listed.
• Ability to analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds

“Peviani Video”: one or more simple, closed-ended questions, worth in total 1 (one) point, will concern the video about the company Peviani, which will be made available during the semester on Blackboard. To get this point, you have both to watch the full video (view is tracked) and to give a correct answer to the question (s) given in the exam. If your answer is correct but you don’t result as video viewer, you don’t get the point.

Detailed “Exam Directions” will be provided in a separate document nearer the exam date.

       II.          BONUS QUIZZES (valid for both attending and not-attending students)

During the course, 2 short quizzes are given to the students via BlackBoard. These tests consist of either closed-ended and open-ended questions. They approximately last 10-15 minutes and their main goal is to foster continuous assessment.

The quizzes do not require the use of Lockdown Browser.

The quizzes are not in presence, i.e. you do them from home (or anywhere you are, at the date and time of the quiz).

The release date of the quizzes is scheduled on the following dates:

·        Quiz 1: October 14 between 08.00 AM and 08.29 AM Italian time and covers chapters 1 to 4 of the book (other details will be provided in a separate file).

·        Quiz 2: December 06 between 08.00 AM and 08.29 AM Italian time and covers chapters 6 to 9 of the book (other details will be provided in a separate file) (Chapter 10 is not assessed in the quizzes and the “advanced topics” are not assessed in the quizzes).

Detailed “Quiz Directions” will be provided in a separate document nearer each quiz date.

Each of the two quizzes is graded between 0,00 and 4,00 points and at end of the course, points of the two quizzes are added up. Hence, a student can achieve up to 8,00 points as “bonus quizzes”.

Such (up to) 8,00 “bonus points” give the following: on the date of the exam, the student is allowed TO SKIP some exercises (chosen by the instructors and clearly visible in the exam) which are automatically graded with the points scored in the quizzes.

In other words, these points are not “in addition to” the grade of the exam, but rather these points are “SUBSTITUTIVE” of exercises in the exam which are weighed 8 points.

In light of the above, all students who are happy with their total points scored in the two quizzes can make a 23-points-exam, as they automatically get a certain, predefined number of “bonus points” which override a number of exercises in the exam.

Otherwise, whether a student is unhappy with the points scored in the “bonus quizzes”, he/she is allowed to choose to make all the exercises given in the exam; in this scenario, accordingly, the points scored in the exam override the points scored in the Bonus Quizzes during the semester. This question (“do you want to take the bonus quizzes points or not?”) is asked at beginning of the exam.

Furthermore, please remember:

·        the exam lasts the same time both for those who are happy with the quizzes points and for those who are unhappy with the quizzes points;

·        partial grading won’t be activated for most of (or all) the Bonus Quizzes questions, so for example if you have a 3-points question, and you have three numbers to answer, and you enter correct two numbers out of three, you likely are getting zero points anyway.

In short, the main advantages of the quizzes are:

·        More time to take the exam

·        A part of the grade is assigned in advance

As said, the bonus quizzes won't be available in the September 2025 session.

Please note. Following is a clarification about roundings. When adding up the points of the quizzes with the points scored in the exam, the grade of the quiz stays as it is, with only the final grade of the exam 30426 being rounded, and then rounded again with 30427 to make an only grade 30425 in the transcript (please read paragraph “PREREQUISITES” above).

So for example if a student obtains an overall score on the quizzes of 6.5 out of 8, and the points of the exam are 20.25 out of 23, the total grade of the exam is 6.5 + 20.25 = 26.75 which is then rounded to 27 as final grade of Accounting 1 (30426).

If then the same student gets 28 in Accounting 2 (30427), then the final total grade in the transcript of the student will be [(27+28)/2] = 27.50 which is rounded as 28 under the course code 30425 “Accounting”.

The textbook is: Robert Libby, Patricia Libby, Frank Hodge, Financial Accounting, 11th edition (with Connect), McGraw Hill 2022 – ISBN 9781398921801

Chapters explained in class in the first semester are: 1, 2, 3, 4, 6, 7, 8, 9 and 10. In the second semester, other chapters of the book will be covered (11, 12, 13, Appendix A).

Please note: the exact list of topics covered in the exam is presented in a separate file, named “Detailed Content”, which will be uploaded on Blackboard.

By purchasing the book, you will be able to use a “scratch code” which allows you to access online resources of the book, including slides, new exercises, and so on (named “eConnect”). You can also purchase the “scratch code” stand-alone and use all the online resources of Mc-Graw Hill.

Note: the online resources of the books are accessible also through the Bocconi library, for free. In fact, Bocconi library has a subscription for the text.

Stated the above, the mission of this specific course (30426) is to provide to students the basic Accounting skills, focusing on the double-entry bookkeeping techniques and their application in the main transactions involving the accounts of the entities. 

The course 30426 corresponds to 5 CFU, i.e. to a total workload of 130 hours, and will have 44 academic hours lectures.

The content of the course, overall (30426 and 30427), can be summarized as follows:

1.          Understand the accounting methodology with reference to data gathering, processing, classification and recording using the "accounting equation" (A = L + SE) and then the double-entry accounting system.

2.          Understand the techniques at the basis of financial reporting preparation (preparation of journal entries on the basis of the accrual principle, going concern principle, etc).

3.          Understand the adjusting entries and identify the areas which are particularly subject to managerial discretion.

4.          Correctly evaluate the main financial statement items, according to law and to accounting principles:

-          Accounting for revenues and receivables.

-          Accounting for inventories.

-          Accounting for non-current tangible and intangible assets.

-          Accounting for liabilities and bonds.

-          Accounting for owners'equity.

-          Accounting for investments in other corporations.

5.          Compute and account for income taxes.

6.          Prepare a cash flow statement.

7.          Reclassify the F/S items according to different methodologies.

8.          Analyze F/S with ratios.

9.          Prepare consolidated financial statements.

The course makes reference, where necessary, to International Financial Reporting Standards (IAS/IFRS) and to the main differences compared to US GAAP.

Accounting Module 1 30426 covers topics under items 1 to 4 of the above list (up to bonds).

Accounting Module 2 30427 covers topics under 4 (cont'd from owners'equity) to 9 of the above list.

• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.
• Identify the critical elements underlying the application of the double-entry accounting system.
• Discern whether there is the need to prepare any adjusting entry on an accrual basis, identifying the areas which are particularly subject to managerial discretion.
• list and explain the general accounting principles underlying the preparation of the set of financial statements.
• Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items, according to law and to accounting principles:
  • Revenues and receivables.
  • Inventories.
  • Non-current tangible and intangible assets.
  • Liabilities and bonds.

• Use the "accounting equation" and then apply the double-entry accounting system.
• Prepare the periodical and adjusting entries for basic transactions.
• Compose a full set of financial statements on the basis of simple transactions as above listed.
• Understand the techniques at the basis of financial reporting preparation
• Describe the accounting methodology with reference to data gathering, processing, classification
• Analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:
  • Revenues and receivables.
  • Inventories.
  • Non-current tangible and intangible assets.
  • Liabilities and bonds.

• Lectures
• Practical Exercises

It is a "basic" course, hence the learning experience is mainly based on face-to-face lectures.Notwithstanding the above, lessons are interactive, as accounting is a very practical course: real-life cases are presented during teaching, with the goal of linking the explanation to the “real world of business and accounts”.

• After each set of lectures regarding a certain topic, review sessions are discussed in class: the goal of the review session consists in showing the students how to approach the preparation of journal entries and all other tasks concerning Accounting.
• To actively participate to review sessions, students need to use their communication and interpersonal skills.
• Additional materials (exercises, slides, et cetera) useful to get trained for the exam are posted on Bboard.

The final grade of the course 30425 Accounting, which is registered in the transcript, is determined as the average of the 30426 and 30427 exams grade.

All students are graded based on a comprehensive exam (there are no partial exams), which is based on a mix of open questions, closed questions and exercises, which aims to assess the student’s learning level of the theoretical notions and the main concepts, methods and tools shared in the course. Final grade is rounded.

The exam session that will take place on SEPTEMBER 2025 will be a written exam on a 30-point-basis, with no bonuses, no extra points, no other options (applicable for the other sessions; see below).

For the other, precedent sessions:

·        January

·        February

·        July 

The directions are the following.

The exam is on a 31-point basis.

Nevertheless, during the semester students can get (up to) 8 points by carrying out two quizzes via Blackboard, which will be deployed on specific dates. These (up to) 8 points are substitutive of some exercises of the exam.

Please, find hereinafter further details about the assessment and grading methods. Please note: additional further information and details will be provided timely on Blackboard.

          I.          WRITTEN EXAM (valid for both attending and not-attending students)

Students must register to seat for the exam.

At the end of the term, all students have a written exam; also depending on the evolution of the pandemic scenario, it is likely that the exam will be on the students’laptop (i.e. no paper), given through Blackboard and will use the software Lockdown Browser.

The exam is graded on a 31,00 points basis. The question types can be basically grouped as follows:

Closed-ended questions (basically, Multiple Choice and “true or false” questions) which are worth approx. 09-13 points, aimed at assessing the knowledge and understanding of the students, as follows:

• Knowledge of the accounting methodology with reference to data gathering, processing, classification.
• Ability to identify the critical elements underlying the application of the double-entry accounting system.
• Ability to identify and describe the criteria needed to prepare any adjusting entry on an accrual basis.
• Knowledge of the general accounting principles underlying the preparation of the set of financial statements.
• Ability to summarize and illustrate the theoretical tools needed to evaluate:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds.

Open-ended questions (journal entries or other types of open-ended questions, e.g. exercises, fill in the blank etc) which are worth approx. 17-21 points aimed at assessing the application of the knowledge and understanding of the students, as follows:

• Ability to use the "accounting equation" and to apply the double-entry accounting system.
• Ability to prepare the periodical and adjusting entries for basic transactions.
• Ability to compose a full set of financial statements on the basis of simple transactions as above listed.
• Ability to analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds

“Peviani Video”: one or more simple, closed-ended questions, worth in total 1 (one) point, will concern the video about the company Peviani, which will be made available during the semester on Blackboard. To get this point, you have both to watch the full video (view is tracked) and to give a correct answer to the question (s) given in the exam. If your answer is correct but you don’t result as video viewer, you don’t get the point.

Detailed “Exam Directions” will be provided in a separate document nearer the exam date.

       II.          BONUS QUIZZES (valid for both attending and not-attending students)

During the course, 2 short quizzes are given to the students via BlackBoard. These tests consist of either closed-ended and open-ended questions. They approximately last 10-15 minutes and their main goal is to foster continuous assessment.

The quizzes do not require the use of Lockdown Browser.

The quizzes are not in presence, i.e. you do them from home (or anywhere you are, at the date and time of the quiz).

The release date of the quizzes is scheduled on the following dates:

·        Quiz 1: October 14 between 08.00 AM and 08.29 AM Italian time and covers chapters 1 to 4 of the book (other details will be provided in a separate file).

·        Quiz 2: December 06 between 08.00 AM and 08.29 AM Italian time and covers chapters 6 to 9 of the book (other details will be provided in a separate file) (Chapter 10 is not assessed in the quizzes and the “advanced topics” are not assessed in the quizzes).

Detailed “Quiz Directions” will be provided in a separate document nearer each quiz date.

Each of the two quizzes is graded between 0,00 and 4,00 points and at end of the course, points of the two quizzes are added up. Hence, a student can achieve up to 8,00 points as “bonus quizzes”.

Such (up to) 8,00 “bonus points” give the following: on the date of the exam, the student is allowed TO SKIP some exercises (chosen by the instructors and clearly visible in the exam) which are automatically graded with the points scored in the quizzes.

In other words, these points are not “in addition to” the grade of the exam, but rather these points are “SUBSTITUTIVE” of exercises in the exam which are weighed 8 points.

In light of the above, all students who are happy with their total points scored in the two quizzes can make a 23-points-exam, as they automatically get a certain, predefined number of “bonus points” which override a number of exercises in the exam.

Otherwise, whether a student is unhappy with the points scored in the “bonus quizzes”, he/she is allowed to choose to make all the exercises given in the exam; in this scenario, accordingly, the points scored in the exam override the points scored in the Bonus Quizzes during the semester. This question (“do you want to take the bonus quizzes points or not?”) is asked at beginning of the exam.

Furthermore, please remember:

·        the exam lasts the same time both for those who are happy with the quizzes points and for those who are unhappy with the quizzes points;

·        partial grading won’t be activated for most of (or all) the Bonus Quizzes questions, so for example if you have a 3-points question, and you have three numbers to answer, and you enter correct two numbers out of three, you likely are getting zero points anyway.

In short, the main advantages of the quizzes are:

·        More time to take the exam

·        A part of the grade is assigned in advance

As said, the bonus quizzes won't be available in the September 2025 session.

Please note. Following is a clarification about roundings. When adding up the points of the quizzes with the points scored in the exam, the grade of the quiz stays as it is, with only the final grade of the exam 30426 being rounded, and then rounded again with 30427 to make an only grade 30425 in the transcript (please read paragraph “PREREQUISITES” above).

So for example if a student obtains an overall score on the quizzes of 6.5 out of 8, and the points of the exam are 20.25 out of 23, the total grade of the exam is 6.5 + 20.25 = 26.75 which is then rounded to 27 as final grade of Accounting 1 (30426).

If then the same student gets 28 in Accounting 2 (30427), then the final total grade in the transcript of the student will be [(27+28)/2] = 27.50 which is rounded as 28 under the course code 30425 “Accounting”.

The textbook is: Robert Libby, Patricia Libby, Frank Hodge, Financial Accounting, 11th edition (with Connect), McGraw Hill 2022 – ISBN 9781398921801

Chapters explained in class in the first semester are: 1, 2, 3, 4, 6, 7, 8, 9 and 10. In the second semester, other chapters of the book will be covered (11, 12, 13, Appendix A).

Please note: the exact list of topics covered in the exam is presented in a separate file, named “Detailed Content”, which will be uploaded on Blackboard.

By purchasing the book, you will be able to use a “scratch code” which allows you to access online resources of the book, including slides, new exercises, and so on (named “eConnect”). You can also purchase the “scratch code” stand-alone and use all the online resources of Mc-Graw Hill.

• Note: the online resources of the books are accessible also through the Bocconi library, for free. In fact, Bocconi library has a subscription for the text.

Al termine dell'insegnamento, lo studente avrà acquisito i seguenti risultati di apprendimento attesi:

- conoscenza delle nozioni fondamentali sottostanti alla composizione del bilancio di esercizio (equazione di bilancio);

- comprensione delle nozioni relative agli elementi critici sottostanti alla iscrizione degli elementi attivi, passivi, costi e ricavi nel sistema di contabilità generale;

- capacità di riconoscere la necessità e di operare scritture di assestamento ai fini della determinazione del risultato dell'esercizio;

- conoscenza della struttura e contenuti del bilancio destinato a pubblicazione;

- identificare le problematiche valutative e interpretative relative a valori stimati e congetturati;

-  capacità di verificare l’adeguatezza dei processi di valutazione delle principali attività iscritte a bilancio.

Allo studente sarà richiesto di dimostrare la propria capacità di applicare concretamente le conoscenze acquisite nel corso per affrontare compiti e problemi che si presentano nella realtà professionale, secondo uno o più dei risultati di apprendimento attesi sotto elencati:

- predisposizione di scritture contabili in partita doppia inerenti le principali operazioni di gestione;

-redazione delle principali scritture di assestamento (ammortamento, accantonamento, rilevazione di ratei, risconti, fatture da emettere e da ricevere, rimanenze di magazzino)

- determinazione del risultato dell'esercizio;

- predisposizione delle tavole di sintesi  (CE e SP), secondo quanto previsto dalla normativa di riferimento in tema di bilancio destinato a pubblicazione;

- risoluzione di casi pratici in relazione alla valutazione delle principali poste dell'attivo di stato patrimoniale.

• Lezioni
• Esercitazioni pratiche
• Interazione/Gamification

Obiettivo dell’insegnamento è stimolare una progressione nelle competenze che poggi prevalentemente sulla comprensione delle logiche alla base delle metodologie sviluppate e non solo su un apprendimento mnemonico. 

Per questo motivo una continua e attenta partecipazione alle lezioni è fortemente consigliata.  

La didattica prevede un approccio induttivo-deduttivo alternando l’esposizione di concetti teorici ad applicazioni concrete: in particolare, durante lo svolgimento del programma, verranno proposte esercitazioni funzionali al consolidamento delle competenze e al superamento dell’esame. Verranno anche proposti momenti di interazione/gamification per applicare le conoscenze acquisite a casi reali.

Gli studenti frequentanti potranno svolgere l'esame mediante due prove parziali o con un'unica prova generale in forma scritta. Al voto ottenuto nei parziali o nei primi due appelli generali, si sommerà il punteggio di alcuni dei game svolti durante le lezioni.

Gli studenti non frequentanti sosterranno l'esame con una prova scritta individuale. Non potranno accedere alle prove parziali, riservate ai frequentanti.

I libri di testo sono i seguenti:

· Basic Financial Accounting - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2023;

· Valutazioni di bilancio - a cura di Lombardi Stocchetti G. - Pearson, Milano, 2022;

Ulteriore materiale didattico (SLIDE, ESERCIZI, VIDEO DIDATTICI, ESERCITAZIONI E TEST) è disponibile tramite accesso alla piattaforma Blackboard dell’Università.

Gli studenti che intendono esercitarsi in vista dell'esame svolgendo esercizi aggiuntivi possono utilizzare i seguenti testi:

· Le rilevazioni contabili: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - EGEA Milano, edizione 2022, ristampa emendata 2023.

· Le valutazioni di bilancio e il bilancio consolidato: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - Egea, Milano, edizione 2022, ristampa emendata 2023.

I libri di testo sono i seguenti:

· Basic Financial Accounting - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2023;

· Valutazioni di bilancio - a cura di Lombardi Stocchetti G. - Pearson, Milano, 2022;

Ulteriore materiale didattico (SLIDE, ESERCIZI, VIDEO DIDATTICI, ESERCITAZIONI E TEST) è disponibile tramite accesso alla piattaforma Blackboard dell’Università.

Gli studenti che intendono esercitarsi in vista dell'esame svolgendo esercizi aggiuntivi possono utilizzare i seguenti testi:

· Le rilevazioni contabili: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - EGEA Milano, edizione 2022, ristampa emendata 2023.

· Le valutazioni di bilancio e il bilancio consolidato: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - Egea, Milano, edizione 2022, ristampa emendata 2023.