ID:
COBI12
Duration (hours):
72
CFU:
9
SSD:
ECONOMIA AZIENDALE
Located in:
PESCARA
Url:
MANAGEMENT AND ECONOMICS/CORSO GENERICO Year: 2
Year:
2025
Course Catalogue:
Overview
Date/time interval
Primo Semestre (21/09/2025 - 31/01/2026)
Syllabus
Course Objectives
The teaching activity pursues the general objective of the course of study to provide knowledge and skills regarding the accounting and administrative function of private companies operating in different sectors.
Through the study of accounting principles and techniques, the course aims to transmit the theoretical and applicative bases of the accounting entry of company operations, the functioning of the general accounting and the preparation of the financial statements, in order to promote the correct reading and interpretation of the accounting documents supporting the company decision-making process.
EXPECTED LEARNING OUTCOMES
At the end of the course the student must acquire knowledge and skills about the functioning of the general accounting, how to prepare the financial statements and how read the accounting documents. The main objective is to contribute to the training of a professional figure in charge of accounting and administrative-financial management of private companies, both as an internal profile and as a consultant. The course proposes to transmit the following skills and knowledge:
Knowledge and understanding:
- understand the principles of double-entry accounting;
- understand the operating logic of financial and economic accounts;
- understand the business events and describe them according to the accounting language;
- understand the functioning and architecture of the general accounting;
- understand the criteria for designing an accounting system;
- understand the structure of accounting models and the theoretical, regulatory and technical principles;
KNOWLEDGE AND CAPACITIES
- Recognize and apply double-entry rules to record transactions;
- Record transactions, using double entry method, related to procurement, sales, credits, debts, tax and other operations of the general ledger.
- Adjusting entries and reverse entries
- Calculate the net income and the stockholders’ equity
- Prepare the balance sheet and the income statement
MAKING JUDGEMENTS:
- to associate the business events (eg. sending products to customers) of companies operating in different sectors (industry and services) to the accounts (eg. revenues, credits, money ...);
- linking the financial and economic aspects of transactions and the relationships between income statement and balance sheet;
- to interpret the theoretical principles, law rules and accounting standards through accounts and records;
- to evaluate the company performance;
- to discuss and explain fundamental aspects of financial accounting and bookkeeping, linking them to other learning outcomes.
COMMUNICATION SKILLS
- use the technical-accounting language;
LEARNING ATTITUDE
- Carries out individual and group research on specific aspects of the discipline;
- compare the individual skills with the practices (tools used: professional textbooks, RATIO journal for professional updates)
Through the study of accounting principles and techniques, the course aims to transmit the theoretical and applicative bases of the accounting entry of company operations, the functioning of the general accounting and the preparation of the financial statements, in order to promote the correct reading and interpretation of the accounting documents supporting the company decision-making process.
EXPECTED LEARNING OUTCOMES
At the end of the course the student must acquire knowledge and skills about the functioning of the general accounting, how to prepare the financial statements and how read the accounting documents. The main objective is to contribute to the training of a professional figure in charge of accounting and administrative-financial management of private companies, both as an internal profile and as a consultant. The course proposes to transmit the following skills and knowledge:
Knowledge and understanding:
- understand the principles of double-entry accounting;
- understand the operating logic of financial and economic accounts;
- understand the business events and describe them according to the accounting language;
- understand the functioning and architecture of the general accounting;
- understand the criteria for designing an accounting system;
- understand the structure of accounting models and the theoretical, regulatory and technical principles;
KNOWLEDGE AND CAPACITIES
- Recognize and apply double-entry rules to record transactions;
- Record transactions, using double entry method, related to procurement, sales, credits, debts, tax and other operations of the general ledger.
- Adjusting entries and reverse entries
- Calculate the net income and the stockholders’ equity
- Prepare the balance sheet and the income statement
MAKING JUDGEMENTS:
- to associate the business events (eg. sending products to customers) of companies operating in different sectors (industry and services) to the accounts (eg. revenues, credits, money ...);
- linking the financial and economic aspects of transactions and the relationships between income statement and balance sheet;
- to interpret the theoretical principles, law rules and accounting standards through accounts and records;
- to evaluate the company performance;
- to discuss and explain fundamental aspects of financial accounting and bookkeeping, linking them to other learning outcomes.
COMMUNICATION SKILLS
- use the technical-accounting language;
LEARNING ATTITUDE
- Carries out individual and group research on specific aspects of the discipline;
- compare the individual skills with the practices (tools used: professional textbooks, RATIO journal for professional updates)
Course Prerequisites
Although no prerequisites are required, knowledge of the basic concepts of business administration is recommended, especially about the following topics: economic and financial measures, income and equity, the measurement system for interpreting the business event.
Teaching Methods
The course includes 72 hours of lessons divided into 3 weekly lessons and will be organized in modules of frontal lessons, exercises, analysis of case studies, unless otherwise instructions due to Coronavirus emergency. During the course some individual tests will be submitted. This assessment is structured in exercises aimed at verifying the understanding of the topics covered. The exercises will be carried out both in the classroom. These exercises will be published in the e-learning platform. Course attendance is optional.
Assessment Methods
The assessment of the knowledge and skills described in the Expected Learning Outcomes Section will take place with a written exam and a subsequent oral exam, unless otherwise instructions due to Coronavirus emergency. The written test consists of exercises concerning the continuous accounting entries of a typical company, the final entries for the year and the subsequent preparation of the income statement and balance sheet. The written test lasts 2 hours and is followed by an oral examination on the remaining topics of the program not verified in the written. The text affects 70% of the finale score.If the written test will be avoided, considering the COVID-19 protocols, there will be an oral exam.The final score is expressed in thirtieths. The method of examining non-attending students is the same as for attending students.
Texts
G. PAOLONE, F. DE LUCA, Le rilevazioni sistematiche di contabilità generale, Franco Angeli,2010G. PAOLONE, F. De Luca, Il bilancio di esercizio delle imprese in funzionamento, Franco Angeli, Milano, 2025 (PARTE II; PARTE III only to pg. 186 e from p. 332 to pg. 336)Integrative theaching materials and exercises will be published on E-learning platform
ALTERNATIVE BOOKS CORONELLA, MONDA, Ragioneria generale. Casi, applicazioni e quesiti, Franco angeli, 2019.Del Pozzo, Loprevite, Rubino, Corso di contabilità e bilancio. Dalle rilevazioni contabili alla rappresentazione dei risultati economico-finanziari, Pearson, 2020
Contents
Accounting information system and bookkeeping How to interpret and Recording transactions Accounting models: account, double entry method, the journal entries systemGeneral accounting records: initial, ongoing, final, trial balance The financial statement: theoretical principles, law rules and accounting standards, the process of formation and publicationContents and structure of income statement and balance sheetCase studies and exercises
Course Language
Italian
More information
Erasmus students and those students that must integrate some ETCS must contact the teacher for their teaching material.
Degrees
Degrees
MANAGEMENT AND ECONOMICS
Bachelor’s Degree
3 years
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