30590 - Accountig and Financial Statements

Learning outcomes

The goal of this course is to introduce students to the study of financial statements according to the Italian Civil Code and Accounting Standards.

Course contents

Financial statements principles and schemes according to the Italian Civil Code and Accounting Standards.

European and Italian legislative context

Balance sheet or statement of financial position

Income statement or profit and loss statement

Statement of cash flow

Management commentary and notes

Small and medium sized companies’ prescription

Readings/Bibliography

M. Tieghi – C. Del Sordo, Il bilancio di esercizio. Un’analisi critica dopo le modifiche introdotte dal D. Lgs. 139/2015 e la revisione dei principi contabili OIC, Franco Angeli, Milano, 2018.

Teaching methods

In the event of an extension of the state of emergency, the lessons will be held online with Microsoft Teams.

Assessment methods

Written Test On Line (EOL).

The Accounting module is part of the integrated course of Accounting and Financial Statement Analysis. The test consists of a total of 31 multiple choice questions with 4 answer options, of which only one is correct. The evaluation will be obtained by attributing a point to each correct answer. Of the 31 questions, 15 are related to the Accounting module and 16 are related to the Financial Statement Analysis module.

Graduation grid of marks:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.

Teaching tools

Additional readings will be provided during classes at Virtuale platform.

Office hours

See the website of Marco Tieghi