IL BILANCIO E IL CONTROLLO ECONOMICO DELLE IMPRESE
- Overview
- Assessment methods
- Learning objectives
- Contents
- Bibliography
- Delivery method
- Teaching methods
- Contacts/Info
Knowledge of the business economic terminology and of basic company accounting: application of double entry for the representation of management facts.
Prerequisites are not foreseen
Written test of 2 hours including:
- excercise 10/30
- two open-ended questions 5/30 each
- five closed-answer questions 2/30 each
The objective of the course is to consolidate the main principales learned during the three-year course, with particular attention to the evaluation criteria of the main balance sheet and income statement items, as well as the analysis of the national accounting standards issued by the Organismo Italiano di Contabilità (OIC). The basic elements for the preparation of the documents that make up the financial statements are also provided, paying particular attention to the preparation of the cash flow statement.
At the end of the course the student will be able to read a balance sheet critically and will be able to apply the main evaluation criteria of the balance sheet items
PART I (2 hours)
Structure and content of the financial statements (ordinary, abbreviated and micro-enterprises balance sheet)
Accounting principles
Overall consideration
Changes in accounting principles, changes in estimates and correction of errors
PART II (12 hours)
Evaluation criteria
- intangible assets
- tangible fixed assets
- impairment test
- equity investments and financial instruments
- inventories
- credits and debts
- equity
- provisions - TFR
- the effects of changes in foreign exchange rates
- income taxes
PART III (2 hours)
Statement of profit or loss
Notes
The management report
PART IV (4 hours)
Cash and cash flow statements
The procedure for approving the financial statements
National accounting standards issued by the OIC (www.fondazioneoic.eu) handled during lessons and additional material for the preparation of the financial statement made available on the e-learning platform.
The handouts made available on the e-learning platform to the student form the basis for the study of the above texts.
Frontal lesson
The reception will be made immediately before or after the lesson. At the end of the lessons will be made only upon request by mail (simone.trezzi@uninsubria.it).