02251 - Accounting

Learning outcomes

The objective of the course is to learn financial accounting ad financial statement.

Course contents

The course will start on  12 February and will be held on: Wedn. h. 10-12 - Magna Room; Thursday 9-11-  Magna; Friday 12-14 - Alberti 14

The course will involve some more exercices , teacher: Prof.ssa Nives Cuttin and they will be:
    Mon.   10/03  h. 10.00-13.00 in ALBERTI 1;
    Fri. 28/02, 07/03 e 14/03 h. 15.00-18.00 in ALBERTI 6

       Mon. 31/03, 07/04, 14/04, 28/04 e 05/05 h. 10.00-13.00 in ALBERTI 3;
    Fri.  04 e 11/04 h. 15.00-18.00 in ALBERTI 3

The course is divided in two terms with  partial exam at the end of the I term

I term

1- Introduction to Financial accounting.

2- The double entry method and its application to income system of accounting

3 Book-keeping of typical enterprise external operations: purchases and sales

4-Book-keeping of work enterprise operations.

 

II term

5-Book-keeping of enterprise operations at the end of the year.

6- The determination of Income

7-The financial statement

Readings/Bibliography

English text:

R.G. Shroeder, M.W.Clark and J.M., Cathey, Financial accounting. Theory and analysis. text and cases, 9th edition, Wiley, 2006.

Others issues for students  

 

Italian texts:

  Luciano Marchi( a cura di), Contabilità d'impresa e valori di bilancio, IV ed., Giappichelli, Torino, 201

 Maria-Gabriella Baldarelli, Piera Berlini, Nives Carlini Cuttin, Lauretta Semprini, Stefania Vignini, Temi e casi di Ragioneria, Maggioli , Rimini, 2012

 Dispense ad uso esclusivo degli studenti (on-line)

 

Marco Tieghi e Sabrina Gigli, Introduzione alla contabilità e al bilancio d'esercizio, Il Mulino, Bologna, 2007.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ø       Luciano Marchi( a cura di), Contabilità d'impresa e valori di bilancio, IV ed., Giappichelli, Torino, 2010

Ø       Maria-Gabriella Baldarelli, Piera Berlini, Nives Carlini Cuttin, Lauretta Semprini, Stefania Vignini, Temi e casi di Ragioneria, Maggioli , Rimini, 2012.

Ø       Dispense ad uso esclusivo degli studenti (on-line)

 

Testi ed ulteriore  materiale didattico consigliati:

Marco Tieghi e Sabrina Gigli, Introduzione alla contabilità e al bilancio d'esercizio, Il Mulino, Bologna, 2007.

 

 

 

 

Teaching methods

Frontal lessons, exercises and seminars

Assessment methods

The exam is aimed at evaluating the skills developed by the students as regards to: financial accounting and financial statement. 

The exam is composed of a written test (50% of the final mark) and colloquium (50% of the final mark).  It is not possible to bring books, personal notes or electronic devices in the exam. Registration for the exam is compulsory, and students have to register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics.

For students attending lectures it is possibile to give the exam through two mid-term assessments:

The mid-term assessment for Part I (50% of the final mark)-written exam, is scheduled at the end of the first term, it is one-hour long and is composed  by open questions and exercises about: puchases, sales, work  and other daily administration operations.

The mid-term assessment for Part II (50% of the final mark) written exam, is scheduled at the end of the second term , it is one-hour long and is composed of   open questions and exercises about financial accounting at the end of the year. Only students who pass the first mid-term assessment are admitted to the second mid-term assessment.
For all students that don't make the partial exams or don't pass them it is complulsory the colloquium
The mark is out of 30 points, and the minimum required to pass the exam is 18 / 30.

Final exam: Written exam and colloquium

 

Teaching tools

whiteboard,  Power point slides and e-learning platform

 

Office hours

See the website of Maria-Gabriella Baldarelli