17572 - General and Applied Accounting

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: First cycle degree programme (L) in Economics and business (cod. 9202)

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


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 (in presence and on Virtuale).

- Posts of the week (trhough posts on Virtuale).

- 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. The topics included in any partial exam are detailed on Virtuale.

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).


Tens of previous exams are available on Virtuale, together with their suggested solutions and graduation of the mark.



The student can achieve additional marks by answering weekly 6 posts on the e-learning Platform (3 correct answers=1 additional point).


* Bring your calculator.


ATTENTION: The assessment method is confirmed also in case of blended and on line teaching due to the Covid-19 emergency, but in these cases the written exam could be submitted on line, using EOL and Zoom. The written exams in presence or on line will have the same structure.

Furthermore, oral exams will be held on Teams or, if explicitly requested, in presence.

Look regularly for new announcements on this topic on Virtuale.


Graduation grid of marks:

- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.

Teaching tools

Exercises and further information will be available on virtuale.

Office hours

See the website of Monica Bartolini


Quality education Decent work and economic growth Industry, innovation and infrastructure Responsible consumption and production

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.