Study-unit FINANCIAL ACCOUTING AND REPORTING

Versione Italiana
Course name Business administration
Study-unit Code 20019909
Location PERUGIA
Curriculum Comune a tutti i curricula
CFU 9
Course Regulation Coorte 2023
Supplied 2024/25
Supplied other course regulation
Learning activities Caratterizzante
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)
Type of learning activities Attività formativa monodisciplinare
Partition

FINANCIAL ACCOUTING AND REPORTING - Cognomi A-L

Code 20019909
Location PERUGIA
CFU 9
Lecturer Andrea Bellucci
Lecturers
  • Andrea Bellucci
Hours
  • 63 ore - Andrea Bellucci
Learning activities Caratterizzante
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)

FINANCIAL ACCOUTING AND REPORTING - Cognomi M-Z

Code 20019909
Location PERUGIA
CFU 9
Lecturer Simone Terzani
Lecturers
  • Simone Terzani
Hours
  • 63 ore - Simone Terzani
Learning activities Caratterizzante
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)
Language of instruction Italian
Contents General accounting principles for preparing financial statements. The Balance sheet/Statement of Financial Position. Profit and Loss Acccount. Evaluation/assessment/measurement criteria. Additional/Supplementary Notes. Attachments to the Financial Statement. Bookkeeping. Determining income taxes.
Reference texts R. Libby, P. Libby, F. Hodge, Financial Accounting, Ed. McGraw-Hill, last edition.
Educational objectives Theoretical knowledge of the concepts  and principles for preparing financial statements. Ability to prepare and read a financial statement.
Prerequisites Course prerequisite: basic knowledge of business economics. Pass Business Economics
Teaching methods Theoretical lessons and practical training Seminars
Learning verification modality Assessment consists of a written test of 1,5 hours and is intended to measure the acquired theoretical knowledge of accounting principles and understanding of financial statements.The test contains two open questions (financial statements)  one excercise (accounting) and a theoretical/practical test (financial statements)
Extended program Financial Reporting.Changes in laws and regulations. Financial Statement preparation. Basic principles. Purpose and Users of Financial Statements. General Accounting Principles. Statement of Financial Position. The Structure of Financial Statements. The Elements of Financial Statements: Assets, Liabilities and Equity. Profit and Loss. Structure and Components:  Revenues and Costs.Assessment Criteria. Evaluation/measurement of tangible, intangibile and financial fixed assets Investment in subsidiaries and associates. Inventory. Assessment of receivables.Notes to Financial Statements. Additional, Supplementary Information. Attachments to the Financial Statement. Auditor’s report.
Determining Income Taxes. Analysis of regulatory framework/current accounting standards. Tax debts and tax credits. Current and Deferred Tax.
Bookkeeping