92968 - Financial Statements

Course Unit Page

  • Teacher Maria-Gabriella Baldarelli

  • Credits 8

  • SSD SECS-P/07

  • Language Italian

  • Campus of Rimini

  • Degree Programme First cycle degree programme (L) in Business Economics (cod. 8848)

SDGs

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

Sustainable cities Responsible consumption and production Peace, justice and strong institutions

Academic Year 2021/2022

Learning outcomes

At the end of the course the student has the knowledge: - of the scientific principles underlying the preparation of the financial statements; - the legal rules and professional rules that guide the preparation of the financial statements. In particular, the student is able to make the correct reading and the appropriate interpretation of the financial statements for the different classes of companies along with social and environmental reporting integration

Course contents

The course consists of two parts:

Part I and Part II

A partial examination is foreseen at the end of the first part

COURSE PROGRAM

PART I

The financial statements: objectives and contents

The principles of preparation of the financial statements according to the doctrine and according to the legal regulations

The balance sheet schemes: theory and practice

PART II

Budget assessments: general aspects

The analytical evaluation of the items of the financial statements: theoretical and juridical aspects

The evaluation of final inventories

The valuation of tangible and intangible fixed assets

The assessment and representation of environmental resources: objectives and tools

Readings/Bibliography

Alberto Quagli, Bilancio d'esercizio e principi Contabili, IX edizione, Giappichelli, Torino, 2018

Teaching material on line

Teaching methods

Lectures, exercises, group work and seminars

Assessment methods

The exam  will take place in presence, if Pandemia is good, and online. It is a written exam. The text of the exam consist of: 2/3 open questions, 2 problems for each module (1 h for each module -total exam 2h). Students will download the text from the web site and follow the guidelines:

1) download the assignment, you are required to connect to the site: https://eol.unibo.it/ . Please enter and download THE ASSIGNMENT CORRESPONDING TO THE APPEAL

2) It is advisable NOT TO CLOSE THE WINDOW IN WHICH THE TASK WAS DOWNLOADED, because THE DELIVERY can be either ONLINE or with a pdf file.

3) It is advisable to carry out the task directly online, saving periodically

4) Once the task is finished, please tick the button and submit it if possible in pdf and it loads.

5) IF IT IS NOT POSSIBLE TO DELIVER THE PDF, PLEASE FOLLOW THE ONLINE DELIVERY PROCEDURE: COPYING THE ENTIRE TEST WITH THE SOLUTION INSIDE THE WINDOW.

6) DELIVERY IN PDF: PRINT THE TASK IN PDF AND UPLOAD IT ON THE WEBSITE FOLLOWING THE INSTRUCTIONS:

• solved the exam, save the file in PDF giving the file name: SURNAME_NAME.PDF

• click on DELIVER EXAM at the bottom of the screen from which the exam text was downloaded

drag the PDF file into the "exam delivery" box with the ARROW (simpler method) or click on file piker (1st icon representing a sheet at the top left of the file delivery section) and select FILE Upload >>> Choose file

• Save changes (blue button at the bottom)

• Task delivery

• further delivery confirmation



Students are required to use Zoom (better if you download the app) on a device with good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk.

Students have to enrol to the exam through Almaesami (this is compulsory). One day before the exam students will receive the link for the room on Zoom.

 

The evaluation process will consider the following range:

<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise


Teaching tools

Slides, videos that require computers and related projector equipment

Links to further information

https://www.unibo.it/sitoweb/maria.baldarelli/didattica/programma/2020/364173

Office hours

See the website of Maria-Gabriella Baldarelli