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Informazioni aggiuntive

Course Curriculum CFU Length(h)
[11/77]  ECONOMICS AND FINANCE [77/00 - Ord. 2017]  PERCORSO COMUNE 9 54


The training program Ragioneria Generale e Applicata aims to provide students fundamental knowledges on enterprise financial statements, analysis and national and international regulation and accounting standards.

The teaching course Ragioneria Generale e Applicata is part of the first semester of the second year of the Degree Economia e Finanza (EF). Coherently with the training project and in line with the other lectures foreseen for the semester, it fulfils the training objective of EF which is to provide specialized knowledge pertaining the profession output of the Degree.

In line with the Dublin Descriptors, the learning skills acquired at the end of the course can be classified as follows:
1) Knowledge and understanding:
The student will acquire the fundamental knowledge in order to:
understand financial reports, as well as business financial performance.

2) Applying knowledge and understanding:
Through the knowledge acquired, the student will be able to:
- prepare and analyse the Income Statement and Balance Sheet, within the Italian and international regulation.

3) Making judgments:
Through the knowledge gained, the student will be able to identify and interpret the key variables necessary for making judgments concerning business financial reporting and analisys.

4) Communication skills:
The student will be able to address the discussion of topics covered during the course using the technical language in a national context.

5) Learning skills:
The student will be able to undertake further study, also independently, in the field of financial accounting, reporting and more generally in the field of business administration.

Prerequisiti (Prerequisites)
Prerequisites are not required.

Contenuti (Contents)
At the end of the semester the student will attain the knowledge of
Balance sheet and income statement; typical line items in the Italian regulation.
- Revenue and expense recognition and accrual adjustments.
- Valuation and disclosure of individual asset and liability classes: Fixed assets, tangible and intangible; inventory valuation; receivables and revenue recognition; liabilities; leasing; Equity capital of corporations; financial investments.
- Closing the accounts and preparing the financial statements.
- International accounting standards.
- Corporate social responsibility.
- Financial reporting analisys.


For a comprehensive understanding of this course, students are expected to to be familiar with the topics of Economia Aziendale. In particular, an adequate knowledge of the following aspects is recommended:
- basic operations with numbers, as required for bookkeeping and accounting
- the logic of double-entry bookkeeping,
- key concepts of earnings and net assets."


1. General-purpose financial reporting: basic accounting principles
2. Balance sheet and income statement
3. Income taxation
4. Revenues and monetary assets
5. Inventories
6. Fixed assets
7. Net equity and liabilities
8. Cash flow statement
9. International accounting standards

Teaching Methods

The course is developed along about 54 hours of frontal lectures, subdivided into 36 hours of traditional teaching and 18 hours of tutorial work.
Besides, during the semester of teaching, two additional hours of activities guided by the course tutor are scheduled each week.
The possibility of live streaming lessons or recordings of the same, available online, is provided to meet educational needs related to the epidemiological situation. Furthermore, the exercises can be carried out through forms of remote interaction with the available IT supports

Verification of learning

(Learning verification)

Learning is assessed through a written test which consists of three parts:
1)a first practical part aimed at testing the student's ability to apply theoretical knowledge concerning book keeping, evaluation of assets and liabilities, and financial reporting. This capability is checked by carrying out exercises which are similar to those carried out during the teaching course (assessment of ability to apply knowledge and understanding);
2) a second part consists of a set of multiple choice questions and seeks to verify the student's acquisition of the theoretical knowledge covered by the teaching course, as well as their ability to apply them (assessment of ability to apply knowledge and understanding and knowledge and understanding);
3) a third part is aimed at deepening the assessment of the knowledge and understanding of the topics covered in the course, as well as at assessing the communication skills and the student's autonomy of judgment (Part C).
Each part of the test is evaluated with a score ranging from 0 to 30. In order to pass the exam, students must obtain a grade not less than 18 in each of three parts of the test. The final grade is equal to the average of the marks obtained in each single part of the test.
The final score is:
-18/30 for the student who proves the ability in preparation and analysis of financial statements, as well as a sufficient level of knowledge concerning the basic topics;
- 30/30, eventually cum laude, for the student who demonstrates not only to have acquired a perfect knowledge of the subjects covered during the course - through a dissertation characterised by mastery of language, including the technical one - but also the ability to systematise in a logical and coherent manner the acquired knowledge.
For students who attend classes there is the possibility to take the written test in two parts - the first during the half-term interruption and the second at the end of the term. Passing both written exams allows students to obtain a grade, which is equal to the average of the grades obtained in the two above mentioned tests.

Until the epidemiological emergency continues, the final verification of learning will take place electronically as indicated below. The intermediate tests will not take place.

Methods for online exams

Students will have to register for the appeal on the ESSE3 platform as usual.
Once registered for the exam, the enrolled students will receive an invitation that will indicate the date and time of the exam. The exam will take place on the Microsoft Teams platform. (See the guide on the subject)
The exam will be divided into two parts:
1) A test (made available on the platform during the exam session) that will include multiple choice and open-ended questions. Multiple choice questions will be both theoretical and practical. The open-ended questions will instead be exclusively of a practical type, in all respects similar to the exercises carried out during the course and present in the teaching material uploaded on the teacher homepage.
2) Students who pass the test will be admitted to take an oral test during which both their theoretical knowledge and their ability to use them in practice will be assessed. To this end, during the interview students will be asked to solve problems of a similar nature to those present in the open-ended questions or to comment on the same previously carried out.
The exam will be recorded as usual on the ESSE3 platform, with the possibility of refusing the vote within the time established in the publication of the results.


R.N. Anthony, D. F. Hawkins, D.M. Macrì, K. A. Merchant, Il bilancio, analisi economiche per le decisioni e la comunicazione delle performance, McGraw-Hill 2016. (Chapters 5 and 11 excluded)
- G. Lombardi Stocchetti, Valutazioni e analisi di bilancio, Pearsons (Chapter 11)
Other suggested texts
-F. Giunta, M. Pisani, Il Bilancio, Maggioli Editore 2020

More Information

In addition to the texts indicated above, additional teaching materials will be provided during the semester, which will be accessible from the teacher homepage. These materials will be necessary to complete the exam preparation.

Questionnaire and social

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