Teacher
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OLIVA NADIA
(syllabus)
LEARNING OBJECTIVES The course covers general accounting basics, starting from the survey of the main management operations up to the editing of the Financial Statement. The topics are addressed, in relation to the needs of the recipients, in both their theoretical aspects and in the practical ones.
COURSE CONTENTS General Accounting - The double entry method - Management operations survey - Adjustment - Accounts closing and reopening The Information System - Nature and Functions of the Financial Statement - The Financial Statement according to the Civil Code and the OIC Principles. - Structure and Content of the Financial Statement: Balance Sheet, Income Statement, Notes to Financial Statement. - Enclosures to the Financial Statement - Editing Principles - Evaluation Criteria The Financial Statement in the IAS/IFRS model. - The regulatory framework of reference - The framework - Ias 1 - Ias 7 Social Reporting - Social Responsibility and accountability - Social Responsibility structures - The Social Report
(reference books)
G. Fabbrini – A. Musaio, Contabilità e bilancio. Fondamenti e disciplina, Franco Angeli, 2013. (Capitoli selezionati dal docente) G. Zanda, Il bilancio delle società. Lineamenti teorici e modelli di redazione, Giappichelli, 2007. (Capitoli selezionati dal docente)
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