- Docente: Giuseppe Savioli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Giuseppe Savioli (Modulo 1) Carlotta Del Sordo (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Forli
- Corso: First cycle degree programme (L) in Economics and business (cod. 9202)
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from Feb 11, 2025 to Mar 13, 2025
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from Apr 07, 2025 to May 13, 2025
Learning outcomes
The objective of the course is to provide knowledge related to the functioning of general accounting systems, aimed at preparing the financial statements, with a particular focus on the context of private enterprises. At the end of the course, the student is able to: (a) carry out the economic and financial recording of business transactions related to establishment, opening, management, and closure, following the double-entry accounting rules; (b) prepare a financial statement in accordance with the civil law and national accounting principles; (c) determine the taxable income of a corporation, according to tax regulations.
Course contents
Module I - The Income Statement (Financial Statements)
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Financial Statements and Exercise Accounting; the function of the Income Statement.
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Civil law financial statements: statement formats, general clause, preparation principles, valuation criteria.
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Accounting principles in the preparation of the Income Statement.
Module II - Business Accounting
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Objectives and tools of business accounting.
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Establishment entries. Exercise entries. Closing and reopening entries.
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Accounting entries and tax regulations.
Readings/Bibliography
Modulo I: Savioli G., Il bilancio di esercizio secondo i principi contabili nazionali, Giuffrè, Milano, 2024. (NUOVA EDIZIONE)
Modulo II: Savioli G. e Bartolini M. (a cura di), Contabilità d'impresa, III Edizione, FrancoAngeli, Milano, 2023. (NUOVA EDIZIONE)
Teaching methods
In-class frontal lectures.
Assessment methods
Written exam.
Grading of marks and evaluation judgment:
<18 insufficient
18-23 sufficient
24-26 good
27-29 distinguished
30 excellent
30L outstanding
Teaching tools
Lesson presentations in PowerPoint, solved exercises, and other information will be made available on the e-learning platform.
Office hours
See the website of Giuseppe Savioli
See the website of Carlotta Del Sordo
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.