نظرة عامة على البرنامج

RAGIONERIA GENERALE

Program Overview

The RAGIONERIA GENERALE program aims to provide students with the theoretical foundation and practical skills necessary for accounting operations and the preparation of financial statements according to the Italian Civil Code.

Objectives and Contents

Educational Objectives

The program seeks to equip students with the knowledge and skills required for:

• Analyzing business operations from an economic and financial perspective
• Preparing and interpreting financial statements in accordance with Italian civil legislation and national accounting principles

Detailed Educational Objectives and Learning Outcomes

Upon completion of the course, students should be able to:

• Analyze the main business operations in the economic-financial perspective
• Prepare and interpret the financial statement according to the Italian civil legislation and national accounting principles

Prerequisites

The course requires a prior understanding of concepts taught in the Economia Aziendale course, which is a prerequisite for taking the RAGIONERIA GENERALE exam. Knowledge of Diritto Privato and Diritto Commerciale is also relevant.

Teaching Methods

The course consists of lectures and exercises. Students with disabilities, DSA, or special educational needs should contact the professor and the department's disability referent to arrange appropriate teaching and examination methods.

Program/Content

1. Introduction to accounting, accounts, and the double-entry system
2. Value-added tax
3. Purchase/use of materials operations
4. Sales of products operations
5. Purchase/use of services operations
6. Purchase/use of labor operations
7. Purchase/use of technical assets operations
8. Financing operations through equity
9. Financing operations through debt
10. Foreign currency operations
11. Investment operations in financial instruments
12. Preparation of the civil balance sheet: formal schemes
13. Preparation of the civil balance sheet: postulates
14. Reading the financial statement
15. Introduction to consolidated balance sheets and international accounting standards (IAS/IFRS)

Texts/Bibliography

• Quagli A., "Bilancio di esercizio e principi contabili", XI edition, 2023, Giappichelli
• Marchi L., Marasca S. (eds.), "Contabilità d'impresa e valori di bilancio", VII edition, 2022, Giappichelli
• Additional material available on Aulaweb

Teachers and Examination Board

• RENATA DAMERI
• Examination Board:
  • RENATA DAMERI (President)
  • COSTANZA DI FABIO
  • PAOLA RAMASSA
  • ELISA RONCAGLIOLO (Deputy President)

Lessons

• Start of lessons: Second semester
• Lesson schedule: Available on Aulaweb

Exams

Examination Methods

The exam consists of a mandatory written test. Students who pass the written test can also take an optional oral test in the same exam session.

Assessment Methods

The exam includes a mandatory written part and an optional oral part, both covering the entire program. The written part consists of:

• A preliminary test with 10 multiple-choice questions
• A second part with balance sheet adjustments, financial statements, and two open-ended questions

To pass the written test, students must correctly answer at least 6 out of 10 multiple-choice questions. The optional oral test is reserved for students who have passed the written test and can be taken only in the same exam session as the written test.

Calendar of Exam Sessions

Other Information

• The program, examination methods, and assessment methods are the same for attending and non-attending students.