96352 - Financial Statements and Accounting Records

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 consist of a multiple choisce test divided in two parts: First part: 12 closed-ended questions (+2 pt. for each correct closed-ended answer)

Second part: 2 guided open-ended questions (+3,5 pt for each correct open-ended answer).

All questions focus on topics taken in class as supported by the teaching materials uploaded in Virtuale.

The test is succesfully passed with 9 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

The course takes place during the second semester.

The lessons will have a practicl/empirical apporach and will be held with the participation of accountants and labour consultants 

Attendance is higly recomended. 

Slides projection and reading are provided during lessons.

Students with learning disorders and\or temporary or permanent disabilities: please, contact the office responsible (https://site.unibo.it/studenti-con-disabilita-e-dsa/en/for-students ) as soon as possible so that they can propose acceptable adjustments. The request for adaptation must be submitted in advance (15 days before the exam date) to the lecturer, who will assess the appropriateness of the adjustments, taking into account the teaching objectives.

Office hours

See the website of Anna Maria Toni