Corso di studio in Economia Aziendale

ECONOMIA AZIENDALE C (lettere O-Z) CORSO INTEGRATO - MODULO RAGIONERIA METODOLOGICA

Business Administration in the integrated course - module accounting

Anno accademico 2019/2020

Sommario insegnamento

• Obiettivi formativi
• Risultati dell'apprendimento attesi
• Modalità di insegnamento
• Modalità di verifica dell'apprendimento
• Attività di supporto
• Programma
• Testi consigliati e bibliografia
• Strumenti didattici

Obiettivi formativi

Risultati dell'apprendimento attesi

1) Knowledge and comprehension skills.

Knowledge and comprehension about the mode of observation of the different ( and main ) administrative events performed by an undertaking during an exercise with particular reference to the identification and distinction between financial and economic aspects 

2) Ability to apply knowledge and comprehension.

The student will be able to apply financial consolidated accounting tools, with reference to the identification and distinction between financial and economic aspects

3) Autonomy of judgment.

The student will be able to identify key variables in assessing and making judgments about the performance of the entities.

4) Communication abilities

Students will be able to handle and communicate useful information related to the recognition of financial and economic operations.

5) Learning ability

Successful learning will be linked to a deep understanding of business information and thorough knowledge concerning to accounting

Modalità di insegnamento

Modalità di verifica dell'apprendimento

The exam will be in written form in order to verify that the student is able to apply the concepts learned in class accounts show that he can draw up some records of operating companies (purchases, sales, relationships with suppliers customers, staff, banks etc ..). The assessment will also include the ability of the student to be able to transfor the individual accounting operations in a structured financial statement. For this reason, therefore, the examination will also include the verification of the ability to prepare financial statements for the year (consisting of balance sheet and income statement) based on information deduced from the accounts. The written examination also includes some multiple choice questions that are based on the appropriate interpretation of accounting. The purpose of these questions is to verify that the student has learned the main variables that affect the economic reasoning and financial. The duration of the written examination is at least 1,5 hours.

REMEMBER: The final mark of this module  will be averaged with the final mark of the first semester module (Economia d'azienda) in order to obtain the FINAL MARK of the course (module 1 + module 2)/2 .

Attività di supporto

Programma

This course is designed to provide a basic understanding of financial accounting. Main topics include:

- The accounting cycle

- Accounting for ordinary business transactions;

- Fixed assets

- Payroll

- Financing operations

- Shareholders' Equity

-trial balance

- Adjustments and closing entries

- Presentation of Financial statement

Esercitazioni, simulazioni e video lezioni  messe a disposizione dal docente e disponibili su moodle

Slides, exercises and cases available on Moodle.

• Materiale didattico
• Bacheca appelli
• Vai a Moodle
• Visita i forum