93370 - Accounting

Learning outcomes

Upon completion of the course, students will understand how to prepare annual financial statements and use indicators to assess a firm’s economic performance. They will have acquired knowledge of the underlying rationale, methodological foundations, and tools required to use accounting-based information in businesses, with particular reference to industrial, commercial, plant engineering, and service companies.

Course contents

• Fundamentals of business economics; operating cycles; and the concept of the business entity.
• The system of values: financial and economic dynamics, and the balance-sheet dimension.
• From the system of values to the system of accounting records; accounting transactions associated with the various operating cycles.
• The operation of double-entry bookkeeping, including periodic and year-end entries; preparation of administrative and accounting documents.
• Reclassification of accounting documents for the purposes of financial-statement analysis and the assessment of business performance trends.

Readings/Bibliography

• Tieghi, M., & Gigli, S. (2018). Introduzione alla contabilità e al bilancio di esercizio (seconda edizione). Il Mulino.

• Tieghi, M., & Gigli, S. (2009). Gli strumenti per le analisi del bilancio di esercizio, Il Mulino.

Assessment methods

Written examination consisting of multiple-choice and/or open-ended questions. The table below sets out the correspondence between marks out of 30 and the level of subject-matter understanding demonstrated in the examination:

• <18 fail
• 18-23 satisfactory
• 24-27 good
• 28-30 excellent
• 30 e lode outstanding

Office hours

See the website of Antonio De Vito

See the website of Filippo Lo Piccolo