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.

The accounting information system, general accounts and the double-entry method. From general accounting to the annual financial statement: operations recording process and value adjustment. The annual financial statement according to the Italian law, national accounting standards, presentation formats, general purpose and postulates, evaluation criteria. Hints about international accounting standards.

A. Quagli, "Bilancio di esercizio e principi contabili", Giappichelli, Torino, undicesima edizione, 2023. OIC national accounting standards. Lecture notes by the professor.

-traditional lecture; -individual exercises; -team works; - cases studies; - seminars.

The student will be evaluated on the basis of the individual scores achieved on: Project Work: 30% of the final grade (valid for the first two exam sessions). With the Project Work students will have to analyze, discuss and present business cases in order to test the ability to apply the knowledge acquired and the autonomy of judgment. • Final exam: 70% of the final grade (valid for the first two exam sessions). The written test consists of a mix of open-ended and/or multiple-choice questions and/or exercises, with which the student have to demonstrate knowledge of the theoretical notions and to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. Students who do not take the project work will be evaluated on the final exam. The failure to achieve at least the score of 18/30 will result in failure to pass the exam.

Interest in the research field.