Ateneo - UPO

The course explores the basic economic and business concepts underlying accounting, the theory of
accounting estimates and the methodology for preparing and interpreting financial statements.

- Lombardi Stocchetti, Valutazioni di bilancio ed 2022
- R. BAUER, “Codice civile e leggi tributarie”, latest edition.
- National accounting standards: documents issued by Organismo Italiano di Contabilità.

Knowledge and understanding
At the end of the course the students will be able to represent a firm’s operations in the accounting
records, to prepare the financial statements and to interpret the various components of financial
statements.
Applying knowledge and understanding
At the end of the course student will be able to do record the basic business transactions, to prepare
the annual financial statements and to analyse and interpret the financial statements.
Making judgements
The course allows students to approach the issues in a critical way as regard the business
operations and the linked results reported in balance sheet.
Communication skills
Based on the knowledge gained, the student will develop communication and relational skills, for
business consulting and other job positions linked to the accounting function.
Learning skills
The learning process will allow the student to understand the business dynamics in a unified and
coordinated vision, in order to know the connected dynamics that generate the accounting results.

The grade can be registered only after passing the examination of Business Administration

The course includes a total commitment of 75 classroom hours (frontal lectures and exercises), equivalent to 10 credits.

The attendance is optional.
Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/servicesstudents-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

The examination can be done by two ways:
- Partial exams.
The student has the opportunity to do two partial exams.
The student can access the second partial exam only if he has passed the first test with a mark
of at least 18/30.
- General exam.
The student who fails one of the two intermediate exams or who chooses the general
examination, must pass a written test, concerning the full course program.
Student who pass the written examination with a mark of at least 18/30 will have access to the
oral test, subject to revocation, in one of appeals of the same session which supported the
written examination.

Aim of the course is to provide students the skills necessary to elaborate the following subjects:
- consolidation of methodological expertise acquired during the course of Business Administration
(considered a prerequisite) for the detection of accounting processes;
- preparation of financial statements in accordance with economic logic;
- development of good evaluation capacity of balance sheet items in accordance with economic
principles, the legal framework and tax laws;
- determining taxable income and taxes;
- preparation of cash flow statement;
- analysis of the economic and financial situation through the interpretation of financial ratios.

Knowledge and understanding At the end of the course the students will be able to represent a firm’s operations in the accounting records, to prepare the financial statements and to interpret the various components of financial statements. Applying knowledge and understanding At the end of the course student will be able to do record the basic business transactions, to prepare the annual financial statements and to analyse and interpret the financial statements. Making judgements The course allows students to approach the issues in a critical way as regard the business operations and the linked results reported in balance sheet Communication skills Based on the knowledge gained, the student will develop communication and relational skills, for business consulting and other job positions linked to the accounting function. Learning skills The learning process will allow the student to understand the business dynamics in a unified and coordinated vision, in order to know the connected dynamics that generate the accounting results.