Accounting I (Financial Statement) (2006/2007)

Course not running

Course code
4S00400
Credits
10
Coordinator
Alessandro Lai
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
lezione 1 6 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Alessandro Lai
lezione 2 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Riccardo Stacchezzini
esercitazione 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Cristina Florio

Learning outcomes

The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial statements.
In particular, a conscious determination of balance sheet and profit and loss account, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.

Assessment methods and criteria

The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test. The case study analyzed during the course is definitely part of written and oral evaluation.