The course aims to explain the accounting preparation process and the structure of financial statement in accordance with national accounting standards.
Course Content - Last names M-Z
The course aims to explain the accounting preparation process and the structure of financial statement in accordance with national accounting standards.
Reference texts are:
a) the OIC Accounting Standards, available on the website www.fondazioneoic.eu;
b) Articles 2423 - 2435 ter of the Italian Civil Code;
c) explanatory material uploaded on the University E-learning platform
Learning Objectives - Last names A-L
At the end of the course, the student will acquire the following skills: to prepare the financial statements of a company in compliance with the Civil Code and the OIC national accounting standards, as well as taking into account the current tax legislation
Prerequisites - Last names A-L
Knowledge of the double entry method applied to the income system, as well as taking the Business Administration exam in the first year and Accounting in the second year.
Teaching Methods - Last names A-L
Lectures, guided exercises and simulations of the written test.
Teaching Methods - Last names M-Z
Further information - Last names A-L
Slides, supplementary material, exercises and general information can be found within the University e-learning platform.
Type of Assessment - Last names A-L
The final exam consists of a written test divided into three parts:
to. 20 closed-ended questions on financial statements;
b. 3 closed-ended questions on evaluation and recording of items in the financial statements
c. 3 open-ended exercises on valuation and recording of items in the financial statements.
Further details on the written exam can be found in the file called "Exam methods" available on the University e-learning platform (http://e-l.unifi.it).
The texts of previous exams are also available on the platform.
Course program - Last names A-L
The course aims to illustrate the process and the structure of the financial statements in accordance with regulations and national accounting standards.
To this end, the following are examined:
- evolution of legislation
- current mandatory rules
- income statement
- financial statement
- simplified forms of financial statements
- approval of the financial statements.
Sustainable Development Goals 2030 - Last names A-L