- Docente: Roberto Aprile
- Credits: 10
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
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Corso:
First cycle degree programme (L) in
International Development and Cooperation (cod. 8510)
Also valid for First cycle degree programme (L) in Economics, Markets and Institutions (cod. 8038)
Learning outcomes
To know and understand financial accounting. To be able to create and read financial statements. To understand the company by applying financial analysis.
Course contents
The entity: its definition, its classification, and juridical status
Introduction to financial accounting
Financial statements
Financial analysis: an introduction
Readings/Bibliography
Per la prima parte del programma:
M. Tieghi, S. Gigli, Introduzione alla contabilità e al bilancio di esercizio, Il Mulino, Bologna 2007
For the first part of the course
Standards OIC.
G. Frattini, Contabilità & Bilancio, Il Bilancio pubblico, Volume 2, Giuffrè Editore, Milano 2011. Only chapters 1-2-3-5.
For the financial analysis:
M. Tieghi, S. Gigli, Gli strumenti per le analisi del bilancio di esercizio, Il Mulino, Bologna 2009
For the exercises:
A.M. Caciagli, F. Lambertini, Contabilità generale, Pitagora, Bologna 1997
Teaching methods
Frontal lessons with lectures.
Assessment methods
Written assessment.
Office hours
See the website of Roberto Aprile