ACCOUNTING
Course objectives
Knowledge and understanding: students will be able to understand the pillars of balance sheet as communicative report towards stakeholders. Applying knowledge and understanding: students will be able to understand the meaning of income and capital, balance sheet principles, balance sheets aims and international accounting process. Making judgement: students will develop technical ability on the content and criteria used in the balance sheet of business companies. Communication skills: students will develop the ability to argue on main topics on balance sheet. Learning skills: students will be able to continue several studies especially referring to business administration.
Channel 1
MICHELE DI MARCANTONIO
Lecturers' profile
Program - Frequency - Exams
Prerequisites
Students must have acquired the economic-business knowledge taught in the Business Administration course.
Teaching mode
Frontal lectures that include theoretical presentations and tutorials aimed at demonstrating practical applications.
Frequency
Regular attendance at lectures and tutorials, together with gradual study (by carrying out the exercises indicated in class), facilitates learning and passing the exam. Students are strongly advised to take this fact into account when planning their study activities.
Exam mode
A written exam: exercises and open-ended theory questions. Interim tests are not foreseen.
The assessment criteria on which marks are based are: knowledge of course content; ability to apply and critically elaborate what has been learned; ability to link the theoretical contents presented to practical applications; and ability to formulate and communicate independent judgments.
In assessing the individual tests and attributing the mark, reference will be made to a learning assessment scale. To pass, students must demonstrate sufficient, but general, knowledge of course contents, a simple presentation style, and confidence in applying the theoretical concepts together with the company valuation techniques and financial instruments. To achieve the top mark (and a distinction), students must demonstrate very extensive, complete and in-depth knowledge of course contents, a consolidated ability to apply contents, excellent skill at applying company valuation techniques and financial instruments, and an ability to make interdisciplinary connections using masterful presentation skills.
The examination commission, at its discretion, may request a supplementary oral exam on the whole course syllabus if there are doubts regarding the contents of the written exam that may compromise the assessment. This possibility is communicated to students in conjunction with the presentation of the written exam results. Any student who refuses to take the oral exam relinquishes the mark they obtained in the written exam. The supplementary oral exam will take place without delay on the date set by the Commission.
Lesson mode
Frontal lectures that include theoretical presentations and tutorials aimed at demonstrating practical applications.
- Lesson code1013723
- Academic year2024/2025
- CourseManagement and corporate law
- CurriculumSingle curriculum
- Year1st year
- Semester2nd semester
- SSDSECS-P/07
- CFU9
- Subject areaAziendale