82126 - Principles of Accounting

Learning outcomes

The objective of the course is to provide the knowledge of the international accounting standards (IAS/IFRS) aimed at the preparation of financial statements, with particular reference to the context of private companies and in comparison with the Italian discipline. At the end of the course, students will be able to prepare financial statements in accordance with international accounting standards (IAS/IFRS).

Course contents

Course presentation. Introduction to international accounting standards (IAS/IFRS) in comparison with national ones: purpose and application areas.

I MODULE

The Framework

The EC and SP financial statements

Tangible fixed assets

Intangible assets

Leasing

II MODULE

financial statement

Inventories

Financial instruments

Remuneration of personnel

Liabilities funds

The application of the accounting principles to Health Authorities

Practical exercises and case studies.

Readings/Bibliography

Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, Giappichelli, Torino, capitoli 1, 2, 4, 5, 10, 12, 14, 15, 19, 20, 23, 30, 33.
Slides, handouts, cases and exercises made available on the University of Bologna e-learning platform

Teaching methods

Lectures, questions with classroom discussion, practical exercises and case studies.

Assessment methods

The examination consists of two written part-tests or one total written test. Each written test will cover both the theoretical part (open question) and the practical part (exercise). The examination methods (online - in person) will follow the University regulations in force on the date of the individual tests and will be communicated at the start of the course on the e-learning platform.

Evaluation grid

<18 - insufficient preparation: the minimum basic knowledge deemed sufficient to deal with the problems of developing programming and control knowledge to make decisions in real organisational contexts has not been acquired
18-23 - sufficient preparation: the minimum basic knowledge has been acquired but it is still difficult to interpret how this should be applied and contextualised
24-27 - good: basic knowledge has been acquired and the ability to analyse data enables decision-making.
28-30 - very good preparation: as good preparation, but with a clear ability to represent the data and an interpretation of the data that reveals a certain maturity of analytical ability
30 cum laude - excellent preparation: as excellent preparation, with the addition of further elements that reveal an ability to link cognitive elements belonging to different disciplinary contexts.

Teaching tools

Lecture slides, case studies, exercises, supplementary materials and other useful information are gradually published on the UNIBO e-learning platform in conjunction with the lectures.

Office hours

See the website of Emilia Gazzoni