PRINCIPLES OF COUNTABILITY
Academic year2016/17
CourseBUSINESS, WORK AND ADMINISTRATIVE LEGAL SERVICES
Code397PP
Credits6
PeriodSemester 2
LanguageItalian
| Modules | Area | Type | Hours | Teacher(s) |
| ELEMENTI DI RAGIONERIA | SECS-P/07 | LEZIONI | 48 | |
Programma non disponibile nella lingua selezionata
Knowledge
The students who complete the course successfully will be able to demonstrate to:
- Understanding the main elements of business management;
- Recording ordinary business operations such as establishment, purchases, sales, human resources, leasing, factoring, investments and fiscal year closing operations.
- Elaborating financial statements including balance sheet and income statement;
- Understanding accounting principles.
Assessment criteria of knowledge
Students will be assessed on their demonstrated ability to discuss the main course contents using the appropriate terminology.
- During the oral exam students must be able to demonstrate their knowledge of the course material and be able to discuss some case studies and provide adequate problem solutions.
- In the written exam (3 hours) students must demonstrate their knowledge of the course material and solve the problems included in the test.
- Students must also demonstrate the ability to put into practice and to execute, with critical analysis, the activities illustrated and/or carried out under the supervision of the teacher during the course.
Methods:
- Final oral exam
- Final written exam
Further information:
final oral exam 50%;
final written exam 50%.
Teaching methods
Delivery: face to face
Learning activities:
- attending lectures
- participation in seminar
- preparation of oral/written report
- participation in discussions
- individual study
Attendance: Advised
Teaching methods:
- Lectures
- Seminar
- Task-based learning/problem-based learning/inquiry-based learning
Syllabus
The course will analyze the corporate structure, its ordinary management and the most relevant business operations (financing, investments, statutory changes and cession) and the general ledger.
The course will also cover the accounting of ordinary business operations such as establishment, purchase, sales, human resources, leasing, factoring, investments and fiscal year closing operations.
Bibliography
PODDIGHE F., L'azienda nella fase istituzionale, Plus Editore, Pisa, 2001.
Per le esercitazioni:
PODDIGHE F. (a cura di), Profili di Economia Aziendale e di Ragioneria. La rilevazione contabile delle operazioni di gestione,Volume Secondo, Cedam, Padova, 2003.
Updated: 14/11/2016 17:27
