84552 - Accounting And Financial Statements

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: First cycle degree programme (L) in Economics and Finance (cod. 8835)

Learning outcomes

At the end of the course students are able to manage and interpret accounting processes, balance sheets, accounting principles with a specific focus to European and international norms and principles. The aim of the course is to provide knowledge on accounting and more specifically on financial accounting. Students also learn to manage the bookkeeping process, financial statement analysis, Social and Environmental Accounting and Managerial Accounting. Students are able to make fundamental interpretations of a company's financial position and results of operations.

Course contents

Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The bookkeeping process. The bookkeeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plant and equipment. Investment property. Intangible assets.


Details will be provided in class

Teaching methods

Lectures, tutorials and group works

Assessment methods

Group assignments and written examination

Teaching tools

Slide set, lecture handouts

Office hours

See the website of Luca Baccolini


Decent work and economic growth

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