Select Academic Year:     2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023
Professor
ALESSANDRO MURA (Tit.)
Period
First Semester 
Teaching style
Blend/modalità mista, Convenzionale 
Lingua Insegnamento
 



Informazioni aggiuntive

Course Curriculum CFU Length(h)
[11/75]  BUSINESS AND ECONOMICS [75/15 - Ord. 2017]  AMMINISTRAZIONE E CONTROLLO 9 54
[11/75]  BUSINESS AND ECONOMICS [75/35 - Ord. 2017]  MARKETING E ORGANIZZAZIONE 9 54

Objectives

The course of General and Applied Accounting falls within the studies of the Business area as the natural prosecution and reinforcerment of the basic knowledge and skills of general book-keeping that students acquire during the course of Business Economics. More spcifically the the educational goals of this course consist of the following knowledge and skills relating to:
- financial accounring records of more advanced operations (import/export, government and private bonds, internal and external financing, public subsidies)
- Financial Statements discipline for limited private companies as prescribed by the Civil Code and Italian Accounting Standards (OIC) – including some references to International Financial Reporting Standards (IAS/IFRS);
- discipline of Value Added Tax (VAT) and corporate taxation (IRES e IRAP) fot the purpose of general book-keeping and the preparation of Financial Statements.
This course presents a higly operating content and aims at transferring ability of applying knoledge and skills as:
- book-keeping according to Italian accounting standards OIC and VAT discipline;
- preparation fo Finanzial Statement for commercial, manufacturing and service enterprises in accordance with the Civile Code, Italian Accounting Standards and OIC and the fiscal discipline.
Students aquire the ability of indipendet ability to choose amongst alternative options of recording, evaluating and representing firm’s performance, including the choice’s consequences on the informativeness of financial reporting and on the tax liability of the firms.
As regards communication skills, students acquire the technical language of financial reporting in order to illustrate and comminicate to stakeholders financial performance.

Prerequisites

Students are expected to be familiar with the content of Business Economics in order to effectively learn the topics of this course. In particular it is essential to have a good knowledge ot these concepts:
- logic of double-entry and book-keeping;
- income and net assets.

Contents

Financial accounting
-Double-entry book-keeping relating to the main business transactions:
business cycle of manifacturing and commercial firms; advanced payments; payroll; bonds and securities; commercial paper; factoring; leasing, loans; transactions relating to net assets (incorporation of a firm, increase and reduction of share capital, earnings distributions and loss reintegration); government grants
- Double-entry book-keeping to determine earnings and net assets at year-end: receivable and debtors, prepaid expenses and accruals, contingencies, capitalization of costs, inventory, depreciations, impairment, TFR, income tax.
- Components of financial statements according to the civil code.
- The principle of true and fair view.
- Accounting principles.
- Form and content of balance sheet, profit and loss account and notes.
- Abbreviated financial statements.
- Evaluation principles relating to the main items of the balance sheed according to the civil and fiscal law and Italian accounting standards (OIC).
- Components of financial statements according to the civil code.
- The principle of true and fair view.
- Accounting principles.
- Form and content of balance sheet, profit and loss account and notes.
- Abbreviated financial statements.
- Evaluation principles: civil and fiscal law, accounting standards."

Teaching Methods

The course will alternate frontal lectures (54 hours), case studies and tutorials (20 hours).

Verification of learning

The final assessment will be based on a written examination comprising both open questions and a case study, relating to the various topics covered during the course.

Texts

A. Mura, G. Roberto, Il Sistema di Contabilità Generale delle imprese (Vol.1), Giapplichelli, Torino, 2016.
A. Mura, G. Roberto, Introduzione al bilancio d'esercizio (Vol. 2), Giappichelli, Torino, 2019.

More Information

Lecture slides, lecture notes, class exercises and solutions and other useful readings will be posted on my web page at this link:
http://people.unica.it/alessandromura/didattica/materiale-didattico/ega-ragioneria-generale-ed-applicata-cagliari/
For access, use this password: EGAR20
My email address is sandromura@unica.it
Students' assistance is due on Thursday, from 9.00 to 11 a.m.

Questionnaire and social

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