Course program
Prof. Fabio Nappo
1. The role of accounting information and accounting principles;
2. The principal activities of business firms and their relationship with the financial statement;
3. T-Account method, double-entry bookkeeping system, nature of accounts, combination of accounts with a different nature;
4. Double-entry recording of purchases and sales of goods, purchases and sales of goods with additional charges and revenues, sale of goods with passive allowances, sale of goods with returns on sales, sale of fixed assets, VAT settlement, credit renewal, debit regulation;
5. Depreciation expenses recording, integrative recordings, adjusting recording;
6. Introduction to financial statement analysis.
Prof. Federico Schimperna
1. Accounting
2. Financial Accounting
3. Managerial Accounting
4. The company
5. The typical corporate behavioral model
6. Classification of functions according to H. Fayol
7. The role of corporate leadership
8. The company and the satisfaction of human needs
9. The not-for-profit companies
10. Production companies
11. Corporate subjects
12. The legal subject
13. The economic subject
14. Company: a finalised system
15. Development strategies
16. Organisation and formal authority
17. Davis's model
18. The relationship between authority and power
19. Resonant leadership and emotional intelligence
20. Economic efficiency
21. Economic equilibrium
22. Adequate financial power
23. Efficiency
24. Costs
25. Direct costing
26. Direct costing in the strict sense
27. Variable costing
28. Cost configurations
29. Production costs as abstract quantities
30. Cost control at company system level
31. The Break-Even Point
32. Monetary, financial and economic management
33. Statement of financial position 34. Exercises
