75901 - Accounting

Course Unit Page

Academic Year 2019/2020

Learning outcomes


The course aims at acquiring the basic elements for understanding the financial statements and for analyzing business and financial dynamics through indexes. At the end of the course the student is expected to be:

• able to understand the most elementary aspects of the economic and financial performance of a production company and the implications associated with the drafting of an operating budget;
• able to transfer the business management concepts acquired into everyday life by applying, by analogy, the methodology for planning, checking and reporting.

Course contents


FIRST MODULE - by Dr. Aldo Loiacono:
  • Introduction to the concepts of enterprise and its organization;
  • the rules governing the business, and in particular those governing the formation of the financial statements;
  • business groups;
  • the structure and composition of an operating budget: presentation of a sample of the real budget of a company;
  • ·notes to the consolidated financial statements. Its meaning, content and use;
  • ·operating budget: content and issues of the main items: - research and development costs - advertising costs; - receivables and bad debt provision; - inventory and depreciation fund.
SECOND MODULE - by Prof. Massimiliano Zanigni (follows the content and issues of the main items):
  • tangible assets;
  • intangible assets;
  • BOT-BTP-CCT securities, how they are purchased and how they are valued;
  • shareholders' equity and reserves;
  • funds for risks and charges;
  • suppliers;
  • debts and currency credits;
  • reclassification of balance sheets for index analysis;
  • understanding the company's economic performance through the main indexes;
  • the self-determination of the rating, as foreseen by Basel 3.



Cod. Civ. : Libro V - Titolo V - Capo V - Sez IX - Il bilancio.

Testo: Tieghi M., Gigli S., Introduzione alla contabilità e al bilancio d'esercizio, Il Mulino, Bologna, 2007.

Testo: Tieghi M., Gigli S., Gli strumenti per le analisi del bilancio d'esercizio, Il Mulino, Bologna, 2009.

Also, it is absolutely essential to have the teaching material used during the lessons and will be available for students on pag. WEB. This material is the main tool for an understanding of the subject and for the exam. This is why the frequency of the lessons is strongly recommended.

Assessment methods

Final Written Examination.

Teaching tools

The reception is at the end of the lesson, upon request by e-mail to the Teacher.

Office hours

See the website of Massimiliano Zanigni

See the website of Filippo Lo Piccolo