Portale di Ateneo - En.Unibs.it

The aim of the course, which has a theoretical and practical orientation, is to provide basic knowledge, setting it in the accounting theory, of the criteria, logic and method for constructing separate financial statements in compliance with national law and accounting standards.
The course also provides the foundation for careful reading and first interpretation of the financial statements.
Finally, the course aims to develop the specialist accounting language for interdisciplinary use, that is the basis of the business, economics, social and legal subjects.
After studying this module student should be able to:
- have a solid basic methodology in the accounting theory;
- know in deep, from an economic and legal point of view, the financial statements with reference to national standards.

a) Knowledge and understanding
The course is organised into three parts: the first deals with the logic and methodology of double-entry bookkeeping, also via the use of practical examples, both as regards business transactions and with reference to the process of formation of the individual financial statements; the second examines the content and structure of the individual financial statements as established by the current provisions of civil law; the third analyses the theme of the accounting standards for the assessment of assets and liabilities. The course allows the student to learn all the phases of determination of financial statement values according to Italian legislation.

b) Applying knowledge and understanding
On the basis of the knowledge acquired, at the end of the course the student will be able to draw up and critically read the financial statements of industrial, commercial and service companies (excluding banks and insurance companies).
Knowledge and understanding applied to the financial statements will also be an indispensable working tool for the studies in the master's degrees.

c) Making judgment
The course allows students to critically address the assessment issues related to assets and liabilities in the financial statements.
The student will be able to analyze, interpret and provide, with methodological adequacy, solutions to the most recurrent business problems related to the financial statements.

d) Communication skills
The course allows students to acquire the knowledge to interact with: entrepreneurs, administrative directors, CFOs, managers, professional accountants and auditors.
At the end of the course, students will acquire interdisciplinary communication skills related to financial statements.
Communication skills are developed particularly during training activities, which also include the use of English terminology.

e) Learning skills
At the end of the course, the student, through lectures, practical exercises and case studies, matures the ability to learn the contents of the course and then apply them at the professional level.