Academic year2016/17
CourseBUSINESS STUDIES
Code390PP
Credits6
PeriodSemester 1
LanguageItalian
| Modules | Area | Type | Hours | Teacher(s) |
| RAGIONERIA APPLICATA E PROFESSIONALE | SECS-P/07 | LEZIONI | 42 | |
Programma non disponibile nella lingua selezionata
Knowledge
The student who completes the course successfully will be able to demonstrate the ability of:
- reading and analysing financial statement;
- recording the typical transactions of corporations such as their establishment, increase and decrease of capital, equities, distribution of gains, operations in foreign currency, taxation (anticipated and postponed), leasing , ordered works in progress, stock options, gain per share.
- understanding the main economic problems related to the above-mentioned transactions;
- understanding the main legal issues related to the above-mentioned transactions.
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 include the recording of the typical transactions of corporations such as their establishment, increase and decrease of capital, equities, distribution of gains, operations in foreign currency, taxation (anticipated and postponed), leasing, ordered works in progress, stock options, gain per share and IFRS.
The course requires basic knowledge of common problems related to cash flow and ratios.
Bibliography
- Caramiello Carlo, Ragioneria generale ed applicata, vol. 2, Mursia, Milano, u.e..Capitoli: 1, 2, 3, 5, 6, 7, 9, 10, 24, 25
- Caramiello Carlo, Fiori Giovanni, Di Lazzaro Fabrizio, Indici di bilancio, seconda edizione, Giuffrè, Milano, 2003.
Further bibliography will be indicated
Updated: 14/11/2016 17:27
