Course title	Accounting & Financial Statements
Scientific disciplinary sector	SECS-P/07 - 13/B1 – Business Administration
Year	II
Tern	II
Total credits	9
Professor	Salvatore Madonna (A – K) – Greta Cestari (L – Z)
Educational aims	The course's major educational objective is to develop students' skills in recording business operations and in preparing financial statements. The course aims at providing students with basic accounting methodology, consisting in collecting, classifying and recording accounting data, and with the basic tools for analyzing and interpreting corporate financial reports.
Requirements	Theory and principles of management
Course content	The course is divided into four parts: · The concept of "order" as to the company’s economy; the company’s life stages; the management operations system. · Accounting methodology: how to record business operations. Incorporation of the company, financing operations, investment transactions, purchasing of goods and services, cost of subordinating labour, the sale of goods and services. · Closing entries; correction and adjusting entries. Financial statements: profit & loss account, balance sheet, cash flow statement and notes to the financial statements. · Balance assessment according to Italian law. The rules of national accounting principles and international accounting standards. Fiscal nature profiles.
References	a) Stefano Coronella, «Ragioneria generale. La logica e la tecnica delle scritture contabili», Franco Angeli, Milano, 2019. seconda parte – la logica delle scritture contabili (ad eccezione del cap. 14) terza parte – approfondimenti sulle scritture contabili b) Stefano Coronella e Carmen Monda «Ragioneria generale. Casi applicazioni e quesiti», Franco Angeli, Milano, 2019. c) Other lecture notes: see in «slides, dispense, esercitazioni»
Test	Written test.