Ragioneria - ENG
FINANCIAL ACCOUNTING
Casale Monferrato
Lorenzo Gelmini, Assistant Professor
SSD SECS-P/07
10 CFU, 80 hours, I semester
Purposes
Understand the main accounting valuation techniques and issues and develop a system of financial indicators for assessing companies’ performance and structure
Content
• Financial statements preparation according to the Italian civil code
• Main accounting valuation techniques and issues according to Italian GAAP
• Introduction to the main accounting valuation techniques and issues according to IAS/IFRS
• Calculation of the taxable income
• Preparation of the statement of cash flow and of a system of financial indicators
• Analysis of the financial reporting of a non-listed Italian company
• Introduction to the analysis of the financial reporting of a listed Italian company
Materials
• G. Frattini, Contabilità e bilancio, Volume I – Le rilevazioni, Giuffrè, Milano, 2006
• G. Frattini, Contabilità e bilancio, Volume II – Il bilancio pubblico, Giuffrè, Milano, 2006
• (a cura di G. Frattini), AA.VV., Ragioneria Generale e Applicata – Casi ed esercizi, Giuffrè, Milano, 2005
• Useful materials will be provided on the platform Moodle
Examination
Written exam
Pre-requisites
Business Administration (Economia Aziendale)