| Unit | Credits | Academic sector | Period | Academic staff |
|---|---|---|---|---|
| Lezione | 8 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Andrea Lionzo
|
| Esercitazione | 2 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Ugo Lassini
|
The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial statements.
In particular, a conscious determination of balance sheet and profit and loss account, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.
The course is based both on theoretical lessons and on exercises (the latter are related to the financial statement’s content and structure as well as to the balance sheet’ assets and liabilities evaluation). One case study referring to an industrial firm will be also investigated in order to exemplify the concepts learnt.
The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test. The case study analyzed during the course is definitely part of written and oral evaluation.
| Author | Title | Publisher | Year | ISBN | Note |
| R. Stacchezzini (a cura di) | Esercizi in tema di bilancio d'impresa (limitatamente alle parti I e II) (Edizione 3) | Libreria Universitaria Editrice Verona | 2007 | ||
| A. Tessitore (a cura di) | Letture integrative sul bilancio di esercizio delle imprese(limitatamente ai capitolo 2, 3, 4 e 6) | Luev, Verona | 2005 | ||
| Stefano Azzali | L’informativa di bilancio secondo i principi contabili internazionali (limitatamente ai capitoli 1-8) | Giappichelli | 2005 |
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