86692 - Il Bilancio e le scritture contabili

Learning outcomes

The seminar is intended to provide the CLARA's student with a general understanding and basic knowledge of accounting records as the basis for the financial statements (balance sheet) and of the accounting records relating to the employment relationship.

Students will also be provided with essential elements of knowledge of criminal offenses connected to the non-fulfillment of the duties related to accounting records.

Course contents

introduction to the financial accounting information rules and sysyem; accounting writings in the civil code discipline; the evidence function; - accounting writings as the basis for the financial statements; the balance sheet as a tool for the organization of the company; - penal provisions concerning accounting and financial statements; - double entry technique and general accounting records; - preparation and reading of a financial statement; the evaluation of the state of health of a company: practical cases; - establishment and variation of the employment relationship, obligations and duties, mandatory books and documents, opening of the insurance and social security position, causes of changes; - the pay slip: analysis of the structure of a pay slip and related social security and tax calculations; - annual compliance and deadlines

Readings/Bibliography

During the lessons slides will be projected; they will be made available in IOL platform.

Teaching methods

Lessons are held by both Professors and Lawyers, Chartered Accountants and Labor Consultants.

Assessment methods

For lessons are intended to analyse examples and practical exercises, there is no final test.

The 3 CFU will be awarded to students who have attended at least 16 of the 24 hours scheduled.

Attendance will be recorded by name at the end of each lesson.

Teaching tools

Slides and supporting materials related to practical cases.

Office hours

See the website of Anna Maria Toni