The course aims to provide the students with the knowledge about financial statement’s aims and contents, how to interpret and how to use a financial statement.

In particular the course aims at promoting the following specific learning objectives:

-  to know closing entries at the end of an accounting period; 

-  to know and understand purposes and users of companies’ financial statements;

-  to know and understand financial statements’ structure and contents;

-  to know and understand statutory regulations in force in Italy and the Italian accounting standards;

-  to know techniques and tools needed to analyze and interpret companies’ financial statements;

-  to know and interpret some important financial ratios.

• Closing entries
• General clause
• General principles (postulates) and valuation rules relating to specific balance sheet items
• Income Statement and Balance Sheet
• Notes to the accounts
• Cash flow Statement
• Classification of Income Statement and Balance Sheet
• Some key Financial ratios

Accounting and Business administration - Module I

-  Knowledge and understanding: At the end of the course students should have acquired knowledge and understanding about purposes and importance of annual reports, general provisions and specific valuation rules, and techniques and tools to interpret companies’ annual reports. In particular students have to know Italian statutory regulation about the annual reports and the national accounting standards.

-  Applying knowledge and understanding: Students should be able to appropriately and flexibly apply their knowledge in order to correctely interpret an annual report.

-  Making judgements: Students should have the ability to integrate knowledge gained during the course and to handle complexity and formulate judgment independently about the the interpretation of an annual report. Students should also be able to autonomously evaluate company’s assets, liabilities, financial position and profit or loss.

-  Communication: Students should acquire clear and effective communication skills, thanks to a good command of the lexicon related to course topics.

Lifelong learning skills: Students should have good learning skills and be able to independently deepen knowledge gained during the course and acquire new knowledge, skills and abilities about the interpretation of annual reports, through professional and job experiences. 

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

Lectures, Seminars, Individual and group exercises.

Attendance

Attendance is not compulsory but highly reccomended.

Course books

Paoloni Mauro, Celli Massimiliano (a cura di) (2012), Introduzione alla contabilità generale, CEDAM, Padova. Only Chapter XI - Scritture di chiusura.

Quagli A. (2021), Bilancio di esercizio e principi contabili, Decima edizione, G.Giappichelli Editore. With the exception of (i.e., the following parts of the textbook are NOT included in the exam program and therefore  DO NOT need to be studied): 8.5; 8.8.4; 8.8.5; 8.8.6; 8.8.7; 8.9; 8.10; 8.11; Capitolo 13; Capitolo 14.

During the course, other materials made available by the lecturer on the Moodle › blended.uniurb.it may also be provided.

Assessment

Written and oral examination, on the same day.

The written examination (1 hour long) involves 4 exercises. The assessment of the execution of each exercise mainly relates to the correctness of the procedure it was carried out.

To gain access to the oral exam, students must have passed the written examination with a minimum score of 18/30.

N.B.:The final evaluation will consist of the assessment obtained on the written test corrected by the score obtained in the oral examination.The Business Administration and Accounting course is divided into two modules and has two separate exams: one exam for Module I and one exam for Module II. The Module II examination may only be taken after passing the Module I examination. The two examinations will result in a single final assessment, which will take into account both the Module I and the Module II evaluations.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Attendance

.For non-attending students, the same guidelines apply as for attending students

Course books

For non-attending students, the same guidelines apply as for attending students.

Assessment

For non-attending students, the same guidelines apply as for attending students

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The Business Administration and Accounting course is divided into two modules and has two separate exams: one exam for Module I and one exam for Module II. The Module II examination may only be taken after passing the Module I examination. The two examinations will result in a single final assessment, which will take into account both the Module I and the Module II evaluations.