82126 - Principles of Accounting

Academic Year 2022/2023

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: First cycle degree programme (L) in Economics and business (cod. 9202)

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

- Purposes.

- Riconciliation process and schemes.

- Profitability, liquidity, activity and debt ratios.

- Evaluation of the financial position.

Readings/Bibliography

 

Teaching methods

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.

Assessment methods

Written test

Teaching tools

Virtuale Platform

Office hours

See the website of Carlotta Del Sordo