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.
The course pays particular attention to the financial statements of companies operating in the tourism sector.

- G.LOMBARDI STOCCHETTI, Valutazioni di bilancio (last edition),
Pearson, 2019.
- G. FRATTINI, Contabilità e Bilancio Volume 2 Il bilancio pubblico, Giuffrè
editore, 2011.
- A cura di G. FRATTINI, Contabilità e Bilancio Volume 3 Eserciziario,
Giuffrè editore, 2011.
- A cura di R. BAUER, Codice civile e leggi tributarie, ultima edizione.
- Principi contabili nazionali: riferimento documenti emessi dall’OIC

Analyze the methods of preparing the financial statements and their
reading with particular attention to the financial statements of companies operating in the tourism sector.
The Degree course, builds on the general accounting knowledge
introduced in the teaching of Business Economics (Economia Aziendale).
The course also provides the basic tools for the financial analysis and the
assessment of company performance through the reclassification of the
financial statements and the analysis by ratios and cash flows.

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 but recommended.
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/services-students-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.