- Docente: Patrizia Petrolati
- Credits: 10
- SSD: SECS-P/07
- Language: Italian
- Moduli: Patrizia Petrolati (Modulo 1) Stefano d'Orsi (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 6610)
Course contents
1. The operating system of enterprises.
2. The conditions of dynamic equilibrium of enterprises.
3. From the system of operations to the system of values.
4. The double-entry book-keeping, as a method of recording the transactions of an enterprise in a set of accounts.
5. The financial statement according to the Italian civil law and to the Italian generally accepted accounting principles.
Readings/Bibliography
- Marco Fazzini, Fabio La Rosa, Marco Maria Mattei, Il bilancio di esercizio, Wolters Kluwer, Milano 2023 - Only the following chapters: from 1 to 4; 5; 20; 25; 26; 27
- Fabrizio Cerbioni, Lino Cinquini, Ugo Sostero, Contabilità e bilancio, Mc Graw Hill Education, Milano, 2025, VII edizione, with the exclusion of the following paragraphs: 8.7, 8.8, 11.5, 11.6, 11.7, 11.8, 17.6, 18.6, 18.7, 19.3, 22.4, 24.4
- Antonio Matacena, Patrizia Petrolati, Il bilancio di esercizio: casi e quesiti. Dalle scritture contabili ai documenti contabili di sintesi, Tomo I, CLUEB, Bologna, 2005
- Marco Tieghi, Sabrina Gigli, Introduzione alla contabilità e al bilancio di esercizio, Il Mulino, Bologna, II edizione, 2018
Teaching methods
Assessment methods
A written test.
Office hours
See the website of Patrizia Petrolati
See the website of Stefano d'Orsi