Portale di Ateneo - En.Unibs.it

The course is organised into three parts: the first deals with the rationale and methodology of accounting bookkeeping, also via the use of practical examples, both as regards bookkeeping of business transactions and with reference to the process of formation of the individual financial statement; the second examines the content and structure of the individual financial statement as established by the current provisions of civil law; the third examines and analyses the theme of the individual financial statement, with particular reference to the accounting criteria for the assessment of assets and liabilities.

Structure
1. Basic accounting values.
1.1. Accounting values and individual financial statement.
1.2. Process of formation of accounting values.
1.3. Determination of accounting values.
1.4. Classification of accounting values.
1.5. Logic of accounting bookkeeping.

2. Basic accounting end year values.
2.1. Determination of end year accounting values.
2.2. Income for the year and accounting values related to two years.
2.3. Income for the year and accounting values related to more than two years.
2.4. Determination of income and equity for the year.

3. Individual financial statement according to Italian law.
3.1. Generally accepted accounting principles.
3.2. Features of balance sheet and income statement.
3.3. Features of notes.
3.4. Features of management commentary.

4. Logic of accounting assessments.
4.1. Assessment criteria according to Italian law and Italian accounting standards.
4.2. Assessment of tangible and intangible assets.
4.3. Amortisation process.
4.4. Assessment of financial instruments.
4.5. Assessment of inventories.
4.6. Assessment of credits and loans.
4.7. Tax issues.