Degree course: 
Corso di First cycle degree in ECONOMICS AND MANAGEMENT
Academic year when starting the degree: 
Academic year in which the course will be held: 
Course type: 
Compulsory subjects, characteristic of the class
Second semester
Standard lectures hours: 
Detail of lecture’s hours: 
Lesson (80 hours)

Knowledge of business terminology acquired in management exam.

Final Examination: 

Examination is unitary and consists of a compulsory written test of approximately 2 hours
The exam coincides with the course program.
Interim mid-semester tests are not scheduled.
The final written test is structured as follows:
10 multiple-choice tests, which give 0.40 points for each correct answer (max 4/30); 4 general accounting exercises (double-entry accounting entries) that allocate a maximum of 10/30; 3 open answer questions that give a maximum of 8/30; 2 Reclassification and Budget Analysis Exercises for Margins and Indices That Assign a Maximum of 8/30,
The evaluation of assignments delivered on line will have a weight of 30% of the exam, so the exam written will weigh 70%. Who will have delivered all the assignments will be awarded a prize of a further point. Only those who have completed a total of 6 out of 12 total will be entitled to 30% of the exam rating for a lower number will be no recognition, so the exam vote will be weighing for the 100%

Voto Finale

The course aims to convey the methodology and basic tools of general accounting and to analyze the civil discipline that regulates the preparation of the financial statements for publication and the Social Report. The examination of the legislation is supplemented by the due references to the precepts of business-economic theory and the statutes of national accounting principles and where necessary to the international accounting standards
The course provides the basics of financial analysis and business performance assessment by reclassifying the balance sheet and index and flow analysis.
The student will be able the double entry accounting for the main business operations of an industrial, commercial and service enterprise and to develop the valuation reason that leads to the assignment of trusted values ​​to the main elements of income and capital of the budget.
After learning the basic notions needed to prepare the budget, the student will acquire the basic elements to analyze it through the reclassification of the income statement and the balance sheet and the construction of the main indexes, in order to be able to express a judgment on the economic- company financial.

The accounting and the process of accounting
The economic values and financial values
From the general accounting to the financial statements:
 - The accrual principle
The general accounting: tool and methods
- The account
The method of double entry
The main accounting records during the accounting period (or continuing operations):
Purchases and sales, receipts and payments;
- Wages and salaries
- Disposal of fixed asset
- Loans payable
The end of the year (accounting records for the transfer and integration)
The general closure of the system of values
The financial statements from the general accounting
The new year with of the general system of values
The financial statement for the publication
The general clause and the general principles for determining the income statements and the capital (art. 2423 and 2423bis of the Civil Code)
The general principles of exposure of income and capital (Article 2423ter, DC)
 Form, structure and content of the balance sheet pursuant Article 2424
Form, structure and content of the income statement pursuant art. 2425 of the Civil Code
The explanatory notes and the directors' report
The evaluation criteria (article 2426 of the Civil Code):
- Tangible and intangible fixed assets
- Securities and investments
- Inventories
- Credits
- Payables Provisions for risks and charges
The financial statements with IAS / IFRS principles
Social and ethical considerations on the financial statements
Financial Analysis
Criteria and tools for the reclassification of financial statements: income statement and balance sheet
Budget analysis for margins and indexes
The analysis of profitability: leverage and value creation
Financial analysis based on cash flows:
- Analysis of Financial Information (outline)
- Ex post financial analysis: the determination of the cash-flow
Coporate performanc

CERBIONI, CINQUINI, SOSTERO, “Contabilità e Bilancio”, McGraw-Hill, quinta edizione (2016); AMELIO, GAVANA, GAZZOLA, “IAS/IFRS: gli schemi di bilancio”, Cedam, Padova, 2014

40 hours of frontal lessons and 40 hours online by using the e-learning platform for learning defined topics in the program and assignment subject to evaluation. In the platform will be published all the lesson slides and the related online basic arguments for the assignment. Always on the platform will be published supplementary material, exemplifications, Civil Code and as much as necessary for the full discussion of the discipline

Office hours
Half an hour before the lesson time by appointment agreed by email: