Accounting II (Financial Statement) (2006/2007)

Course not running

Course code
4S00413
Credits
5
Coordinator
Silvano Corbella
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
lezione 1 3 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Silvano Corbella
lezione 2 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Ugo Lassini
esercitazione 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Ugo Lassini

Learning outcomes

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Module: lezione 1
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The aim of this course is to explore in greater depth some of the topics already introduced in the first-year course (Accounting I) and can be logically divided into two different parts:
- on one hand, part one is devoted to develop participant’s skills in understanding, analyzing and interpreting individual financial statements; the main objective is to enhance financial statement’s framework comprehension in order to emphasize its rule as information vehicle able to declare eco-nomic and financial firm’s situation;
- on the other hand, part two is dedicated to consolidated - instead of individual – financial statements; the main objective is to make the student discover basic knowledge, basic terminology and essential financial accounting concepts referring to balance sheet and profit & loss account formation within Groups; this analysis is made considering both national and international accounting standards.

Syllabus

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Assessment methods and criteria

Module: lezione 2
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Module: lezione 1
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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.


Module: esercitazione
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