17572 - General and Applied Accounting

Learning outcomes

At the end of this course students will be able:

- to enter the on-going operations, and the closing process according to the double entry method

- to prepare a financial statement

- to analyse a financial statement by ratios

- to comprehend the basic logic of local governments accounting systems

Course contents

Part I: Financial accounting

- Purposes and method.

- On going financial accounting entries.

- Adjusting and closing entries.

Part II: Financial statements and accounting standards

- Purposes of financial statements.

- Financial statements schemes.

- Italian and international accounting standards.

Part III: Financial performance analysis

- Purposes.

- The riconciliation process and schemes.

- The profitability ratios and the evaluation of the financial position.

Part IV: Financial statements of local entities and not for profit organizations

- The financial statements of local entities.

- Financial Statements for not for profit organizations

- The Extended accounting: social and environmental reporting

Readings/Bibliography

Part I
Bartolini M., Savioli G. (editors), "Contabilità d'impresa", FrancoAngeli, Milan, 2007.

Details at http://www.moodle.unibo.it/

Part II
Bartolini M., "Il bilancio di esercizio. Principi contabili e il loro impatto sulla performance aziendale", McGraw-Hill Italia, Milan, 2007 (except for par. 1.4.5 and chapters 5 and 8).
Other useful material is available at http://www.moodle.unibo.it/

Part III
Silvi R., "Riclassificazione e indici di bilancio", McGraw-Hill, Milan, 2008
Other additional material is available at http://www.moodle.unibo.it/

Part IV
Farneti G., "Ragioneria pubblica. Il "nuovo" sistema informativo delle aziende pubbliche", FrancoAngeli, Milan, 2004, chapter 2

Reading materials prepared by the teacher

Teaching methods

Theoretical and practical lectures.

Additional exercises.

Assessment methods

1) By partial exams

Compulsory written exam. The first exam will be about parts 1 end 2; the second exam will concern parts 3 and 4.

2) By total exams

Compulsory written (parts 1 and 3) and oral exams (part 2 and part 4).

Project work

There is the opportunity to prepare a short project work with the financial analysis of a company. Every group can involve 3 people as maximum. The project work gives one point to add to the exam average evaluation.

Teaching tools

Exercises and further information will be available at (http://www.moodle.unibo.it/).

Links to further information

http://www.moodle.unibo.it/

Office hours

See the website of Monica Bartolini