- Docente: Maria-Gabriella Baldarelli
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
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from Sep 15, 2025 to Nov 24, 2025
Learning outcomes
At the end of the course the student is able to record the most frequent transactions under generally accepted accounting principles and draw up financial statements. The course also aims at reinforcing students’ understanding of the principles and usefulness of mandatory financial disclosures.
Course contents
This course offers an introduction to financial statements and the financial reporting process from the makers and user's perspective. Students will learn essential accounting concepts and principles, along with how a firm's economic transactions are recorded in financial statements and related disclosures.
The course aims to equip students with the skills needed to read and to make financial statements.
Principles and International Financial Reporting Standards are analysed to make Financial Statement: Income Statement and Balance Sheet.
Readings/Bibliography
Weygandt, Jerry J.; Kimmel, Paul D. and Kieso, Donald E. (2022) Financial Accounting: IFRS Edition, 5th. Edition. John Wiley & Sons
(Introductory) Hermanson R. H et al. (eds)Accounting Principles: A Business Perspective First Global Text Edition, Volume 1,Financial Accounting, 2011
Teaching notes and Seminar material
Teaching methods
Lectures, seminars and work in groups
Assessment methods
The exam consist of oral exam devided in two mid-term exams (one in November and one in December 2025) The exam consists of: 2/3 questions and ppt presentation about the result of works in group.
The exam is aimed at assessing the critical skills and abilities developed by students with regard to financial Reporting. The exam consists of the oral exam.
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules.
FINAL MARK: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points for the works in group)
There are incentives for group work during the lesson period
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules
The maximum score is 30 points, and the minimum required to pass the exam is 18/30.
The evaluation process will consider:
<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise
FINAL VOTE: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points)
Teaching tools
Slides and teaching material
Links to further information
https://www.unibo.it/sitoweb/maria.baldarelli/didattica
Office hours
See the website of Maria-Gabriella Baldarelli