93385 - Accounting

Course Unit Page

Academic Year 2022/2023

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


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

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, 70% of mark the first one, 30% of mark the second one.

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.

Office hours

See the website of Sabrina Gigli