COBI12 - FINANCIAL ACCOUNTING (BASIC) (MATP)

The course 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 convey the theoretical and applicative bases of accounting records of business operations, the functioning of general accounting and the formation of financial statements, in order to favor the correct reading and interpretation of accounting documents to support the company decision-making process

EXPECTED LEARNING RESULTS
At the end of the course the student must possess knowledge and skills related to the functioning of the general accounting, the preparation of the financial statements and the interpretation of the management facts by reading the accounting documents. The objective is to contribute to the formation of a professional figure (envisaged in the Security Council) responsible for accounting and administrative-financial management of private companies, both as an internal profile and as a consultant. To this end the course proposes to transmit the following skills and knowledge:
KNOWLEDGE AND UNDERSTANDING ABILITY
- distinguishes the double entry principles for the interpretation of the facts
company according to the accounting logic

- it distinguishes the different nature, object and functioning of the account items
- recognizes the principles of double entry for accounting records

- recognizes the principles that guide the formation of the budget (for the
placement and interpretation of accounting results in the statements of
budget themselves)
- draw up the main management operations relating to
business facts.
- - understand the operating logics of financial and economic accounts;
understand the facts of management and describe them according to the accounting language

- Read and interpret the financial statements in terms of economic, equity and financial balance conditions.

To this end the course proposes to transmit the following skills and
knowledge in terms of particular objectives:
KNOWLEDGE AND UNDERSTANDING (applied)

- Double-entry the management operations related to purchases and
sales on national and international markets
- detects the management operations relating to loans in a double entry
drawn and granted
- distinguishes the conditions for the application of taxation and notes
in double entry the relative transactions
- determines the operating income and the working capital;
- prepare the financial statements;
- recognizes and applies the double entry principles in accounting records;

AUTONOMY OF JUDGMENT:
- translates the accounting logic into the financial statement and makes connections
between management transactions recorded in double entries and balance sheet items

- interprets the facts of management (eg sending products to customers) of companies operating in different sectors (industry and services) through accounting logics (eg revenues, credits, money ..);
- connects the financial and economic aspects of management;
- evaluates the corporate balance in a first approximation.
- expresses first critical considerations on the budgetary evidence.
- expresses analytical and summary considerations on the aspects in oral form
fundamental principles of the discipline and makes interdisciplinary connections.
COMMUNICATION SKILLS:
- uses the technical language - accounting;