IT AIMS TO GET TO KNOW THE INSTITUTIONAL CHARACTER OF THE CORPORATION, AS A WHOLE AND IN ITS COMPONENT PARTS, AND TO PROVIDE THE BASICS OF ACCOUNTING MODELS.
Course Prerequisites
NONE
Teaching Methods
TEACHING WILL TAKE PLACE THROUGH LECTURES AND TUTORIALS WITH PARTICULAR REFERENCE TO THE MODEL OF THE EQUILIBRIUM CONDITIONS OF THE CORPORATE SYSTEM AND SYSTEMATIC AND CHRONOLOGICAL SURVEYING OF MANAGEMENT OPERATIONS (DOUBLE ENTREE METHOD).
Assessment Methods
TWO EXAMS ARE SCHEDULED: - FIRST MID TERM EXAM IN ORDER TO VERIFY THE KNOWLEDGE ABOUT THESE TOPICS: ECONOMICS AND ECONOMIC ISSUES, THE CORPORATION AND ITS DIRECTION, THE MANUFACTURING COMPANY AND ITS OPERATIONS, VALUES AND VARIATIONS, COSTS, REVENUE, CAPITAL AND INCOME. PROSPECTIVE BALANCE CONDITIONS IN THE SHORT AND LONG TERM; - SECOND FINAL EXAM AT THE END OF THE COURSE, IN ORDER TO VERIFY THE KNOWLEDGE ABOUT THESE TOPICS: ACCOUNTING PRINCIPLES, SYSTEMATIC AND CHRONOLOGICAL SURVEYING OF MANAGEMENT OPERATIONS, SETTLEMENT AND CLOSURE, COMPANY FINANCIAL STATEMENT, OBBLIGATORY FINANCIAL STATEMENT PROCEDURES, ANALYSIS OF MAIN FINANCIAL ENTRY COLUMNS. BOTH EXAMS AIM TO VERIFY STUDENT'S COMPREHENSION OF FUNDAMENTAL CONCEPTS REFERRED TO CORPORATION (AZIENDA). EXERCISES AIM TO VERIFY STUDENT'S CAPACITY TO APPLY THESE CONCEPTS IN ORDER TO UNDERSTAND, IN PARTICULAR, CORPORATION'S EQUILIBRIUM AND ITS ACCOUNTING SYSTEM.
THE GRADE OF THE EXAM IS THE AVERAGE BETWEEN MID TERM EXAM and FINAL EXAM.
FOR STUDENTS WHO DON'T PASS THE EXAMS THERE IS A SUMMER RECOVERY SESSION.
DATES, TIMES AND EXAM ROOMS ARE POSTED IN THE FACULTY SECRETARY'S OFFICE.
Contents
ECONOMICS AND ECONOMIC ISSUES, THE CORPORATION AND ITS DIRECTION, THE MANUFACTURING COMPANY AND ITS OPERATIONS, VALUES AND VARIATIONS, COSTS, REVENUE, CAPITAL AND INCOME. PROSPECTIVE BALANCE CONDITIONS IN THE SHORT AND LONG TERM. ACCOUNTING PRINCIPLES, SYSTEMATIC AND CHRONOLOGICAL SURVEYING OF MANAGEMENT OPERATIONS, SETTLEMENT AND CLOSURE, COMPANY FINANCIAL STATEMENT, OBBLIGATORY FINANCIAL STATEMENT PROCEDURES, ANALYSIS OF MAIN FINANCIAL ENTRY COLUMNS.
