Insegnamento a.a. 2017-2018



Department of Accounting

Course taught in English

Go to class group/s: 25
BEMACS (8 credits - II sem. - OB  |  SECS-P/07)
Course Director:

Classes: 25 (II sem.)

Course Objectives

This is a basic course which deals with
  • Accounting.
  • Financial statement valuations.
  • Preparing financial statements.
  • Reading and analysis of financial statements.
The aim of this course therefore is to let students achieve knowledge and skills in respect of financial statements. These can be summarized as follows
  • Understanding the accounting methodology with reference to the processes of data classification, gathering and recording.
  • Correctly valuating principal financial statement items, according to law and to accounting principles.
  • Drawing up yearly reports, classifying them according to the accounting schemes.
  • Identifying the principal fiscal interferences within a financial statement.
  • Analyzing and interpreting yearly reports in order to determine the company's performance.
Achieving knowledge of the methodology necessary to the prepare consolidated financial statements.

Intended Learning Outcomes
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Course Content Summary

  • Financial Accountig.
  • Financial statement valuations.
  • Financial statement analysis and cash flow statements reporting.

Teaching methods
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Assessment methods
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Detailed Description of Assessment Methods

Written exam(s) with a mix of open ended and multiple choice questions.


To be defined and communicated at the beginning of the course.
Exam textbooks & Online Articles (check availability at the Library)
Last change 10/01/2018 15:37