37778 - Professional and Company Documents

Learning outcomes

Coordinated with other course units of Enterprise Economics area, this course provides to acquire basic ad operative knowledge to be able to prepare business papers according to regulation of law and effective communication, also digital (Commercial Register of Company applications standards, and communication form). It has devoted particular attention to acts and formalities related to financial statements (board of directors’ approval, shareholders general meeting approval, deposit to Commercial Register of Company and Stakeholders notice).

Course contents

Obligatory and voluntary company notice;

Internal/external company communication;

Commercial Register of Company: organization, purpose, digital signature, certified mail, application form;

Chamber of Trading: organization ad function;

“Business Communication” standards, digital domicile, certified electronic, digital signature;

Main acts and business papers;

Digital filing and storage of accounting documents, social books, accounting records;

Certified digital invoice standards: purposes, scope and application area;

Papers of company decision-making process (focus on: notes to the financial statements, management report, financial statements approval modalities: traditional meeting and via video-conference call);

Focus on financial statements XBRL standards;

Company notice (to shareholder, to boards, to third parties);

Main accounting papers (different type of invoices, professional fee, credit note, ecc);

Obligatory company information on acts, mailing, web site;

Accounting Due Diligence;

Business cases and operative experiences.

Readings/Bibliography

Civil Code (reference articles);

VAT Law (reference articles);

Italian accounting standard OIC 12;

Materials used for lessons

Teaching methods

Frontal lesson with the aid of slides

Assessment methods

The exam will take place in presence , the duration will be of 60 minutes.

 

It is a written exam.

 

The text of the exam consists of:

1. drafting of an act , required by a text or starting from the reference rules;
2. open question.

 

Students will have to show a valid ID/passport, students can use the Civil Code.

 

Students have to enrol to the exam through Almaesami.

 

The graduation of the final grade is as follows:

The drafting of the act is assessed for a maximum of 26 points and the open questioni is evaluated for a maximum of 4 points. The total of points is 30.

The sum of the points corresponds to the final vote.

The evaluation process will consider:

• <18 insufficient
• 18-23 sufficient
• 24-27good
• 28-30 very good
• 30 with honors excellent

Teaching tools

Slides provided by the teacher

Office hours

See the website of Marco Tognacci