Business sciences

From general accounting to financial statements. The evolution of the financial statements: objectives and structure of the document. Civil law regulations and national accounting principles. Budget postulates: general clauses and general drafting principles. The particular principles of evaluation. The financial statements: structure and content of the balance sheet, the income statement and the financial statement. The supplementary note. The management report and the other annexes to the financial statements for the year. The balance sheet in abbreviated form. The balance sheet of micro-enterprises. Considerations on the instrumentality of capital valuation for the purpose of determining income. Analysis of valuation criteria provided for by civil law and by national accounting principles. Relationships between civil and fiscal legislation on the financial statements. Performance analysis: reclassifications and balance sheet ratios.

In-depth knowledge of Business Economics.

Business Administration and Accounting edited by Marchini Pier Luigi

Not compulsory

The assessment of the expected learning outcomes will take place at the end of the course carrying out a written test and an oral interview on the topics covered by the program.

Lectures, exercises, insights.