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.

Accounting foundations, core principles, and the construction of firms’ key financial statement: the balance sheet. The main accounting standards and principles to be followed in the construction of the annual balance sheet. The balance sheet components and structure. Criteria for the recognition and measurement of balance sheet items.

Il Bilancio di esercizio. Principi e valori. (G. Musco); Giappichelli 2023; Contabilità e bilancio - Dinamica dei valori e rilevazioni (G. Musco, S. Caricasulo, M. Nardinocchi); Giappichelli 2019; OIC Accounting standards; IAS/IFRS Accounting standards; Civil code – artt. 2423 e ss.; Teaching material.

Lectures; Tutorials; Case-studies analysis.

The evaluation will take place as follows: Midterm exam: a midterm exam will be held in the sixth week covering the portion of the program covered up to the fifth week. The grade, expressed as 30/30, will account for 1/3 of the final grade. Final exam: A final written exam will consist of a mix of open-ended and/or multiple-choice questions and/or exercises. Students will demonstrate their knowledge of the theoretical concepts taught and their ability to apply them to practical cases, as well as their ability to develop the study method and learning skills necessary to continue their independent study of the subject. The number and type of questions will be decided by the teacher and communicated to students before the exam. The final exam will account for 2/3 of the final grade and, in this case, may be taken in only one of the exams of the session following the conclusion of the semester. Students who do not take the midterm exam, or who do not accept the midterm exam grade, or who do not pass the final exam in the first exam session will be evaluated only on the final exam, which consists of the largest number of questions and exercises. Failure to achieve a score of 18/30 will result in failure to pass the exam.

In order to receive approval for the final dissertation supervision, students are required to meet the professor and propose two alternative topics for their work. It will be the professor’s choice to decide which of the two topics the students will concentrate on.