73923 - Accounting

Course Unit Page

Academic Year 2018/2019

Learning outcomes

The main goals of the course Business Balance Sheet is to introduce the method of book-keeping by double-entry and the accounting rules for preparing the financial statement in accordance with the italian generally accepted accounting principles.

Course contents

1. The enterprise like a system
2. Conditions of business dynamic equilibrium
3. From the system of the operations to the system of the values
4. The double-entry method and book-keeping procedures.
5. Year end internal Financial statement
6. Financial statement under the italian company law
7. The general clause and the writing principles
8. The prospect under the italian company law
9. The integrating note
10. The evaluation criteria

11. Laboratory


M. Tieghi - S.Gigli, Introduzione alla contabilità e al bilancio di
esercizio, il mulino, Bologna, 2007.

Teaching methods

The first part of the course will be structure by class lection, whereas the latest part of the course will be take a laboratory of financial statement.

Assessment methods

Written exam and working group

Office hours

See the website of Sabrina Gigli