The course has as its instructional goals the acquisition of functional knowledge: 1) about bookkeeping techniques; 2) about Financial Statements (Italian law)

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course - will acquire full knowledge of the main operating logics of companies, as well as the preparation of the financial statements. The acquisition of such knowledge will be ascertained through a final written test. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret , also with respect to concrete cases, the main values of the financial statements. The presence of online content in the digital platform of the course and the carrying out of practical exercises will make it possible to verify in real time the skills acquired by the students. Making judgements: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to understand the judgments on the main company performance and read a financial statement drawn up according to the rules of the civil code. The student will also acquire the basics to independently evaluate such data by formulating his own critical judgment on the main accounting results. Communication skills: At the end of the course the student will be able to master, with adequate terminological precision, the economic-business vocabulary of the subject. Learning skills: The economic and business knowledge acquired during the course will allow the student to autonomously understand and interpret the national accounting standards and the forecasts relating to the preparation of the financial statements. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed.

Part 1: Bookiping and Financial reporting. Part 2: basic operational and financial cycles.

ITA GAAP Material provided by the professor.

Frontal lectures, e-learning lesson, practical team-work, case studies

TStudent assessment will be structured as follows: - Mid-term exam (30%): a mandatory mid-term exam will be held during the seventh week of classes. - Final exam (70%): a written test consisting of a mix of open-ended questions, multiple-choice questions, and exercises. Through these, the student must demonstrate knowledge of the theoretical concepts taught in the course, the ability to apply them to practical cases, and the acquisition of the study method and learning skills required to pursue further study of the subject independently. The number of questions of each type will be determined by the instructor during the course and communicated to students prior to the exam. Failure to achieve a score of 18 out of 30 will result in failure of the exam.

None