17572 - General and Applied Accounting

Learning outcomes

At the end of this course students will be able:

- to enter the on-going operations, and the closing process according to the double entry method

- to prepare a financial statement, according to Italian Financial Accounting Standards

- to appreciate the main differences between Italian Financial Accounting Standards and IAS/IFRS

- to comprehend the basic logic of local governments accounting systems and non-profit organizations

.

Course contents

The course provides for 60 teaching hours

Course Language: Italian

 

Part I: Financial accounting

- Purposes and method.

- On going financial accounting entries.

- Adjusting and closing entries.

Part II: Financial statements and accounting standards

- Purposes of financial statements.

- Financial statements schemes.

- Italian Financial Accounting Standards

- Main differences between Italian Financial Accounting Standards and IAS/IFRS

Part III: Financial statements of not for profit organizations, Integrated Reporting

- Financial Statements for not for profit organizations

- The Extended accounting: social and environmental reporting

- Integrated Reporting

Readings/Bibliography

Part I
Bartolini M., Savioli G. (editors), "Contabilità d'impresa", FrancoAngeli, Milan, 2008.

Details on https://elearning-cds.unibo.it/

Part II and II
Reading materials prepared by the teacher available on https://elearning-cds.unibo.it/:

- Non profit organizations financial statements

- Environmental and social reporting

- Integrated reporting and GRI

Bartolini M., "Il bilancio d’esercizio. Principi contabili nazionali e internazionali  a confronto, informazioni non finanziarie e report integrato - Aggiornato ai D. Lgs. n. 139/2015 e n. 254/2016", FrancoAngeli, Milano, 2018.

Teaching methods

Course Language: Italian

 

- Theoretical and practical lectures.

- Additional exercises.

- Posts of the week.

- Readings provided on the course e-learning Platform.

 

The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so, alongside the traditional lectures, will be provided opportunities for discussion and intervention for students.

Assessment methods

1) By two partial exams*

Compulsory written exams (exercises and open questions), lasting 1 hour and 30 minutes and weighting 50% each.

2) By total exams*

Compulsory written exam (exercises and open questions on part I, lasting 2 hours and weighting 60% on the final mark), followed by a compulsory oral exam (on parts II and III, weighting 40% of the final mark).

 

Additional marks by answering weekly posts on the e-learning Platform.

 

* Bring your calculator.

Teaching tools

Exercises and further information will be available at https://elearning-cds.unibo.it/ .

Office hours

See the website of Monica Bartolini