96289 - SEM. IL BILANCIO E LE SCRITTURE CONTABILI

Course contents

Accounting records in the civil code - the accounting function; the accounting records as the basis for the preparation of the financial statements/balance sheet: the informative value of the balance sheet regarding the patrimonial, economic and financial situation of the business/company; the information value for the entrepreneur, the management and the governance/corporate bodies: managerial choices and effects on the financial statements/balance sheet; employees: fulfilments and accounting records; the criminal protection of the truthfulness of the balance sheet. Crimes of false information on company.

Readings/Bibliography

Teaching material will be available on Virtuale before and after lessons.

 

Teaching methods

The lessons are conceived with a specialized slant and are aimed to guiding students in the approach to practical cases.

During the lessons, the teacher will be supported by professionals from the bar association, chartered accountants and labor consultants.

Assessment methods

Assessment is achieved through a multiple choice test. 

The test is made of 12 multiple choice questions .

The test is passed with 9 correct answers out of 12 questions.

In case a student fails to meet the target, the final assessment wil be carried out through an individual oral interview. The oral interview will take place during one of the exams of Diritto dell'Impresa, unpon registration on Almaesami platform.   

The test can be carried out by students who have attended at least two-thirds of the lessons.  Attendance will be recorded at the beginning and at the end of each lesson.

The test will be administered in person after the conclusion of the teaching period.

Teaching tools

Slides and other materials will be published on Virtuale (jurisprudential decisions, financial statements and balance sheets)

Office hours

See the website of Anna Maria Toni