BERGAMO
Overview
Date/time interval
Syllabus
Course Objectives
For the first part (6cfu), the objectives are the following: 1) knowing the business logic of evaluating balance sheet items; 2) knowing the civil law regulations for evaluating balance sheet items; 3) applying the knowledge acquired in the evaluation of the main balance sheet values.
For the second part (3cfu) the objectives are the following: 1) knowing the different approaches, including theoretical ones, to the construction of the consolidated balance sheet; 2) knowing the main phases, problems and techniques related to the consolidation process of balance sheet values, according to national and international accounting principles;
3) knowing how to carry out the main consolidation operations (pre-consolidation operations, consolidation adjustments of the first financial year).
Course Prerequisites
Knowledge of the basic concepts of business economics and accounting is required.
It is recommended to take the course after having passed the Accounting exam.
For the mandatory prerequisites required, consult the website of the Degree Course: https://lt-ea.unibg.it/it/node/122
Teaching Methods
The course is structured in classroom lectures and classroom exercises/tutoring, in which some topics presented during the lessons will be explored in depth, through exercises.
The use of the e-learning platform is also planned, in which the materials used during the lessons and the exercises used in the classroom and/or to be carried out as individual or group work in preparation for the exam will be published. The lessons require the active participation of the students, according to the approach known as “active-learning” (for example through group work, case discussions).
Assessment Methods
The acquisition of the contents covered during the course will be verified through a written test.
The written test will propose open and multiple choice questions to verify the acquisition of purely theoretical notions, which will be accompanied by exercises to verify the ability to apply these concepts in practice. The theoretical part and the applied part (exercises) will weigh approximately the same.
There is an intermediate test that will be carried out in a manner very similar to that foreseen for the complete exam. The intermediate test can be taken to complete the first part (6CFU) based on the teaching calendar approved by the Department Council. In the event of taking and passing the first intermediate test, the completion of the exam must necessarily take place in the June session and the final grade will be given by the weighted average of the grades obtained in the two intermediate tests.
The exam is considered passed upon reaching a minimum score of 18/30.
The following elements will be taken into consideration in the evaluation:
- correctness and precision in the answers
- ability to critically apply the contents covered during the course in different business contexts
- completeness of the answers provided
The results of the intermediate test and exams will be communicated to students via the ESSE3 platform or other official platform adopted by the University.
Contents
The course is structured in two parts. The first part (6 credits) addresses the problems related to the representation, accounting and evaluation of the individual items that make up the financial statement according to national accounting principles.
Specifically, the following topics will be addressed:
- tangible and intangible fixed assets
- inventory
- operating revenues and credits
- provisions for risks and charges
- debts and credits
- financial assets
- equity
In the second part (3 credits) the contents are the following:
- Consolidation theories, consolidation area and process.
- The consolidated financial statement: national and international regulatory references (obligations and powers, consolidation area)
- The consolidated financial statement (income statement and balance sheet) in the first year (pre-consolidation operations and main consolidation adjustments).
Online Resources
More information
The course material will be available on the Moodle e-learning platform.
It is recommended to register on the Moodle platform to receive all updates and information about the course.
If the teaching is to be taught in a mixed or distance mode, changes may be introduced to what is stated in the syllabus to make the course and exams accessible also in these ways.