47736 - ACCOUNTING

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47736 - ACCOUNTING

Academic Year:

2010/2011

Professor:

/ to be confirmed

Corso di Laurea-Degree Course:

8407

– Business and Economics

Semester:

2

Credits:

9

SSD:

SECS-P/07

Language:

English

SYLLABUS (PROGRAMMA/CONTENUTI)

The course aims to introduce the fundamentals of financial accounting and financial reporting from the Business Administration perspective and in an international view, with reference to for profit companies.

I. Fundamentals of Business Administration

1) The framework of Business Administration within business Studies

II.

III.

2) The concern as an economic institution

3) The economic agent and the legal person

4) The concern as a system

5) The operating flows

The general equilibrium of the concern

1) The concept of asset and equity

2) The concept of income

3) The concept of cash flow

4) The concept of self-financing in a broad and in a narrow sense

5) The conditions of dynamic equilibrium of the concern

The financial accounting: system and method

1) The typical tool of financial accounting: the account

2) The income accounting system

3) The double entry book-keeping method

4) The classification of accounting records

5) The financial reporting as a system of values

IV. The accounting records in the equity financing flows

1) The incorporation of a company

2) The increase in capital stock

3) The reduction of capital stock

V. The accounting records in the debt financing flows

1) The bank financing

2) The bond financing

3) The parabanking financing

VI.

VII.

VIII.

The accounting records in the current business administration and in the investments flows

1) The acquisition of factors of production (single-use goods, durable-use goods, services)

2) The disinvestment of property, plant, and equipment or intangible assets

3) The dependent employment

The accounting records at the end of the financial period

1) The adjustment (write-off and integration)

2) The annual closing of accounts

3) The annual opening of accounts

The financial reporting function

1) The financial reporting function in Business Administration and Accounting Theory

2) The financial reporting function in the Italian civil code and national accounting standards

3) The financial reporting function in the international accounting standards Ias/Ifrs

IX. The financial reporting principles

1) The financial reporting principles in the Italian civil code

2) The financial reporting principles in the national accounting standards

3) The financial reporting principles in the international accounting standards Ias/Ifrs

X. The valuations for financial reporting

1) The valuations for financial reporting in the Italian civil code

2) The valuations for financial reporting in the national accounting standards

3) The valuations for financial reporting in the international accounting standards

TEXTBOOKS / BIBLIOGRAPHY (TESTI / BIBLIOGRAFIA)

Readings and teaching materials will be given to students at the beginning of the course

TEACHING METHODS (METODI DIDATTICI)

Traditional lectures, exercises

EXAM (

MODALITÀ DI VERIFICA DELL’APPRENDIMENTO)

Written (class) exam

TOOLS TO SUPPORT TEACHING (STRUMENTI A SUPPORTO DELLA DIDATTICA)

Slides

LANGUAGE (LINGUA DI INSEGNAMENTO)

English

RECEPTION HOURS (ORARIO DI RICEVIMENTO)

See the teacher web site

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