- Docente: Cristina Gianfelici
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
This course aims at providing a basic knowledge on accounting.
Course contents
The following main topics are explored:
- Computation of interest, discount and other values which are relevant in accounting;
- Bonds and shares and their market;
- Foreign currencies;
- The withholding agent and withholding taxes;
- Checks and other payment means different from money;
- The VAT: main rules, documents and procedures.
Readings/Bibliography
Baldarelli M.G., Berlini P., Carlini Cuttin N., Semprini L., Vignini S. (2016), Manuale di ragioneria. Con temi, casi ed esercizi di contabilità, Maggioli, Rimini.
Gianfelici C. (2009), Elementi di computisteria, FrancoAngeli, Milano.
Teaching methods
Lectures, exercises, discussion questions.
Assessment methods
A final test will be held during the last lesson. The test consists of some multiple choice questions. A student can fail or pass the test; students who pass the test will get a score, between 0 and 3, that will be added to the final mark of "Economia aziendale".
Teaching tools
All teaching materials (slides, exercises with solutions, etc.) will be available on the e-learning platform.
Office hours
See the website of Cristina Gianfelici