- Docente: Anna Maria Toni
- Credits: 3
- SSD: IUS/04
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Employment and Business Relations Consultant (cod. 9230)
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from Apr 03, 2024 to Apr 18, 2024
Learning outcomes
The course is aimed at understanding the structure of the financial statements in relation to its information capacity and as a tool for business planning and management of the company. Attention is paid to accounting obligations related to the employment relationship. Lessons are conducted with the participation of industry experts (lawyers, chartered accountants and employment consultants).
Course contents
accounting in the Italian Civil Code - accounting functions; the accounting as bases for the preparation of financial statements and balance sheet; the reporting capacity of the balance sheet; financial statement and balance sheet as information' tools; management choices and effects on the budget; employees: accounting obligations and records; the criminal law protection of the veracity of the budget. Crimes of false social communications.
Readings/Bibliography
Teaching material will be made available on Virtuale
Teaching methods
The lessons are conceived with a specialized focus and are intended to guide students in the approach to practical cases.
During the lessons, the teacher will be supported by professionals of the Bar, Chartered Accountants and Employment Consultants.
Attendance is essential for exam preparation.
Assessment methods
The final exam the examination involves the administration
of 12 closed-ended questions (+2 pt. for each correct closed-ended answer) test and 2 guided open-ended questions (+3 pt for each correct open-ended answer).
The questions focus on topics taken in class as supported by the teaching materials uploaded to Virtuale.
The test is succesfully passed with 8 correct answers out of 12 closed questions + 1 correct answer out to 2 open questions.
The test will be administered in presence according to the calendar published in Almaesami.
Teaching tools
Slides projection and reading of jurisprudential decisions, financial statements/balance sheet.
Office hours
See the website of Anna Maria Toni
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.