Ragioneria - ENG

ACCOUNTANCY

Course A – Prof. Maurizio Comoli
Course B – Prof.ssa Maura Campra
Course C – Prof. Gaudenzio Albertinazzi

Course Code: EC0041
Subject code: SECS-P/07
10 ECTS – 80 hours
Location: Novara


Educational aims

The course explores the economic and business concepts and develop relevant construction methodologies, reading and interpretation of financial statements of industrial firms.


Content of the course

The course is to provide students the skills necessary to elaborate the following subjects:
•    consolidation of methodological expertise acquired during the course of Business Administration (considered a prerequisite) for the detection of accounting processes;
•    consolidation of methodological expertise acquired during the course of Business Administration (considered a prerequisite) concerning accounting processes;
•    preparation of financial statements in accordance with  economic logic;
•    development of good evaluation capacity of balance sheet items in accordance with economic principles, the legal framework and tax laws;
•    determining taxable income and taxes;
•    preparation of cash flow statement;
•    analysis of the economic and financial situation through the interpretation of financial ratios.

Prerequisites

The grade can be registered only after passing the examination of Business Administration.

Course Texts

•    G. FRATTINI, Contabilità e Bilancio Volume 2 Il bilancio pubblico, Giuffrè editore, 2011
This book is available in the library
•    A cura di G. FRATTINI, Contabilità e Bilancio Volume 3 Eserciziario, Giuffrè editore, 2011 This book is available in the library

For a more comprehensive study of civil law, accounting standards and tax legislation, may be useful to consult:
•    R. BAUER, “Codice civile e leggi tributarie”, Paramond, Milano, latest edition This book is available in the library
•    National accounting standards: documents issued by OIC

Further informations can be found in the web page of the course at the URL:
https://eco.dir.unipmn.it/


Teaching methods

The course includes a total commitment of 80 classroom hours (frontal lectures and exercises), equivalent to 10 credits.

Examination

The examination can be done by two ways:
Partial exams
The Student who attended the lectures of the course has the opportunity to do two partial exams.
The Student can access the second partial exam only if he has passed the first test with a mark of at least 18/30. The vote must be registered, subject to revocation, in one of three appeals of the summer session.

General exam
The student who fails one of the two intermediate exams or who chooses the general examination, must pass a written test, concerning the full course program.
Student who pass the written examination with a mark of at least 18/30 will have access to the oral test, subject to revocation, in one of the appeals of the same session which supported the written examination.