17572 - General and Applied Accounting

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Quality education

Academic Year 2021/2022

Learning outcomes

At the end of this course students will be able:

- to enter the on-going operations, and the closing process according to the double entry method;

- to prepare a financial statement, according to the Italian Civile Code and the Italian Financial Accounting Standards.

Course contents

Module I - Financial Statements

- Accounting processes and financial statements;

- The annual financial statement: schemes, general principles, reporting principles, evaluation methods;

- Italian accounting standards.

Module II - Accounting processes

- Accounting books: purposes and tools.

- The bookkeeping process.


Module I: Savioli G., Il bilancio di esercizio secondo i principi contabili nazionali, Giuffrè, Milano, 2021.

Module II: Savioli G. e Bartolini M. (a cura di), Contabilità d'impresa, II Edizione, FrancoAngeli, Milano, 2008

Teaching methods

Lessons and exercises.

Assessment methods

Written exam.

Teaching tools

All materials (slides, exercises with solutions, additional materials) are available on the IOL platform.

Office hours

See the website of Giuseppe Savioli

See the website of Carlotta Del Sordo