Insegnamento a.a. 2025-2026

L’insegnamento è impartito in due moduli che costituiscono un unico percorso didattico. 

Nello specifico del Modulo 2 (cod. 30693), le principali tematiche affrontate sono:

• La valutazione dei valori stimati e congetturati relativi ai fondi rischi e spese future, imposte di competenza e attività finanziarie.
• La redazione del bilancio consolidato di un gruppo (nel primo esercizio di attività).
• L’analisi di bilancio attraverso la riclassificazione delle tavole di sintesi e la costruzione di indici di bilancio.
• La costruzione e l’interpretazione del rendiconto finanziario.

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

• capacità di verifica dell’adeguatezza dei processi di valutazione di alcuni valori iscritti nell'attivo e nel passivo di bilancio.
• comprensione delle logiche sottostanti la redazione del bilancio consolidato di un gruppo.
• consapevolezza delle principali tecniche di analisi di bilancio (riclassificati, indici e rendiconto) e delle relative tecnicality di costruzione.
• capacità di impiego e interpretazione delle evidenze emerse dall'analisi per la comprensione dello stato di salute reddituale, patrimoniale e finanziario di una azienda.
• consapevolezza dei principali obblighi di informativa di sostenibilità
• consapevolezza del ruolo crescente delle nuove tecnologie (i.e. AI) al servizio dell'Accounting.

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:

• risoluzione di casi pratici in realazione alla valutazione di alcune significative poste di bilancio (attività finanziarie, fondi, imposte) e redazione delle correlate scritture contabili di assestamento
• redazione delle principali scritture contabili di consolidamento
• riclassificazione degli schemi di bilancio secondo il principio di pertinenza gestionale.
• calcolo dei principali indicatori di bilancio e loro interpretazione ai fini della comprensione della performance economico-finanziaria di una impresa.
• redazione del rendiconto finanziario e sua interpretazione ai fini della comprensione della performance economico-finanziaria di una impresa.
• impiego di strumenti di AI per lo svolgimento di case study focalizzati sull'analisi di bilancio.

• Lezioni
• Esercitazioni pratiche
• Lavori/Assignment di gruppo
• 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 e di lavori di gruppo 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/lavori di gruppo svolti durante le lezioni.

Gli studenti in debito d'esame che vorranno beneficiare della condizione  "frequentanti" dovranno fare richiesta di assegnazione ad un'aula in modo da poter adempiere a quanto richiesto per acquisire tale status.

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

Gli studenti in debito d'esame "non frequentanti" dovranno sostenere l’esame portando il programma del corrente anno accademico.

STUDENTI FREQUENTANTI E NON FREQUENTANTI

I libri di testo di riferimento per l'intero corso sono i seguenti:

- Basic Financial Accounting - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2024;

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

- Analisi di bilancio - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2020.

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

Gli studenti che intendono esercitarsi svolgendo esercizi aggiuntivi rispetto a quanto disponibile su B-Board possono utilizzare i seguenti testi:

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

- Le analisi di bilancio: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - Egea, Milano, 2022.

I due eserciziari raccolgono esercizi tratti da prove d’esame degli anni precedenti

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 refers, 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.

· Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items, according to law and to accounting principles:

- Owners'equity.

- Investments in other corporations.

· Explain the process required to compute income taxes.

· Define the categories where to classify a change in cash in the cash flow statement.

· Illustrate the schemes of F/S reclassification for ratio analysis purposes.

· Describe the main ratios used to analyze F/S (measures of performance, liquidity, and solvency).

· Recognize whether there is or not a "control" as a prerequisite to prepare consolidated F/S.

· Summarize the meaning of the consolidation adjustments when preparing the consolidated financial statement.

· Analyze, evaluate, calculate, and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

- Owners’ equity.

- Investments in other corporations.

· Calculate income taxes and prepare the relevant journal entries.

· Compose the cash flow statement.

· Reclassify the items according to the commonly used F/S reclassification schemes for ratio analysis purposes.

· Elaborate a F/S analysis (measures of performance, liquidity, and solvency).

· Prepare consolidated financial statement.

• Lectures
• Interaction/Gamification
• Competitions/Hackathons

Accounting Module 2 - 30427 is an "intermediate" course. Hence - although the learning experience is based on face-to-face lectures - more interaction (cases discussion with students) is scheduled and expected throughout the course, compared to Accounting 1 sessions.

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.

· Case studies will be discussed in class and active participation is encouraged.

· 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.

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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 refers, 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.

· Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items, according to law and to accounting principles:

- Owners'equity.

- Investments in other corporations.

· Explain the process required to compute income taxes.

· Define the categories where to classify a change in cash in the cash flow statement.

· Illustrate the schemes of F/S reclassification for ratio analysis purposes.

· Describe the main ratios used to analyze F/S (measures of performance, liquidity, and solvency).

· Recognize whether there is or not a "control" as a prerequisite to prepare consolidated F/S.

· Summarize the meaning of the consolidation adjustments when preparing the consolidated financial statement.

· Analyze, evaluate, calculate, and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

- Owners’ equity.

- Investments in other corporations.

· Calculate income taxes and prepare the relevant journal entries.

· Compose the cash flow statement.

· Reclassify the items according to the commonly used F/S reclassification schemes for ratio analysis purposes.

· Elaborate a F/S analysis (measures of performance, liquidity, and solvency).

· Prepare consolidated financial statement.

• Lectures
• Interaction/Gamification
• Competitions/Hackathons

Accounting Module 2 - 30427 is an "intermediate" course. Hence - although the learning experience is based on face-to-face lectures - more interaction (cases discussion with students) is scheduled and expected throughout the course, compared to Accounting 1 sessions.

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.

· Case studies will be discussed in class and active participation is encouraged.

· 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.

tbd

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