73019 - Financial Accounting

Academic Year 2018/2019

  • Moduli: Patrizia Petrolati (Modulo 1) Patrizia Petrolati (Modulo 2) Cristina Gianfelici (Modulo 3)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2) Traditional lectures (Modulo 3)
  • Campus: Bologna
  • Corso: First cycle degree programme (L) in Business Administration (cod. 8871)

Course contents

1. The operating system of enterprises.

2. The conditions of dynamic equilibrium of enterprises.

3. From the system of operations to the system of values.

4. The double-entry book-keeping, as a method of recording the transactions of an enterprise in a set of accounts.

5. The financial statement according to the Italian civil law and to the Italian generally accepted accounting principles.

Office hours

See the website of Patrizia Petrolati

See the website of Cristina Gianfelici