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Accreditata MUR con D.M. 02/12/2005
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Economia, management e mercati internazionali, classe L-33

Accounting and financial statement


Anno accademico: 2021/2022



Crediti: 9 ECT CFU

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A Chartered Accountant and Auditor, he provides corporate and personal consultancy in Italian, English and Spanish, interacting with foreign companies based in Italy. He is active in the corporate field with specific reference to the formation and analysis of financial statements, supporting entrepreneurs in the corporate field through assistance that includes the execution of corporate and industrial plans.

Member of the Scientific Committee on the subjects of Administration and Management Control at the Piero Baldesi School of Business Sciences and Industrial Technologies – Florence.

Statutory Auditor in corporations and unlisted joint-stock companies operating under national accounting standards.

The aim of the course is to provide the student with an overview of how business events affect company accounting, from the moment the company is established to the end of the financial year, by learning the accounting methods for recording these economic and social events.

Through a parallel analysis of the reference standards and the (accounting) events that routinely occur in the life of a company, the student will acquire the knowledge to understand and record the main transactions in double-entry bookkeeping.


The course consists of 3 modules covering the following topics:

Module 1 – General notions of accounting and business creation entries

  • Knowledge of the double-entry method and regulations applicable to businesses;
  • The recording of business events in general accounting;
  • the forms of establishment of the enterprise; use of equity and debt capital.

Module 2 – The production cycle and structural requirements

  • The verification of the company’s production factors;
  • the acquisition of operating inputs;
  • the acquisition of durable inputs;
  • the processing of goods and the sale of finished products;

Module 3 – Closing entries and the preparation of the financial statement

  • The settlement of trade receivables and payables;
  • accounting management of employees;
  • the allocation of the operating result;
  • the calculation of operating taxes;
  • closure of accounts;
  • the reopening of the accounts.

The course proposes an overview of how business events have an impact on the company’s accounting, from the beginning until the end of the financial year, learning the accounting methodologies for the registration of such economic and social events and bookkeeping.
Getting through an analysis of reference norms and accounting events that ordinarily occur in the company life, the student will acquire the knowledge to understand and record in double-entry bookkeeping the main operations.

The course aims to acquaint students with the notions of accounting and bookkeeping, enabling them to use and understand them in order to be able to assess the implications of management events on the company as a whole and on the policies to be adopted. Through the knowledge of the economic, financial and fiscal implications learned, for business purposes, students are also familiar with accounting and bookkeeping studies, quantitative determinations, evaluation, analysis and use of data in decision-making and control processes, with attention to accounting and financial statements; they understand the principles of accounting harmonisation.

They are familiar with the theory of companies and business units, company policies, the principles of corporate governance, the analysis and design of company structures and processes, business ethics, the principles and theory of entrepreneurial and managerial decision-making, as well as the relationship between the business system and the competitive system. They are able to apply the notions they have learnt to concrete contexts and specific cases concerning companies, to manage the procedures for keeping accounting records, interpreting and evaluating accounts, drawing up financial statements, managing tax obligations, fulfilling payment mandates.

  • Knowledge and understanding

Knowledge of the fundamentals of accountancy and bookkeeping, quantitative determinations, valuation, analysis and use of accounting tools applied to financial statements.

  • Applied knowledge and understanding

Applying the concepts learned to concrete contexts and specific cases concerning companies; interpreting accounting data to understand the economic/financial performance of a company.

A. Ability of judgment
The course will provide an understanding of how accounting records can communicate business performance, knowing the management methodologies necessary for proper legal and tax compliance.

B. Professional approach
The didactic methodology will allow the acquisition of the typical information necessary for the accounting accomplishments within companies, allowing an adequate preparation for the world of work.

C. Communication skills
The course will enable the learning of legal notions and technical vocabulary specific to the subject.

D. Specialist possibilities
The knowledge acquired will allow access to specialised courses (public accounting, international accounting, etc.) for which knowledge of double-entry bookkeeping and its implications for financial statements is necessary.


  • 9 hours of recorded video lessons available on the platform.
  • 3 synchronous meetings on the platform.
  • Podcasts of all the above-mentioned video lessons.



  • 1 course orientation forum;
  • 3 in-depth thematic forums (1 per module);
  • Possibility to carry out work in groups.
  • 3 structured e-activities (as described in the section in itinere assessment methods”).



Teaching materials are provided for each module: in-depth thematic studies, articles and slides by the lecturer, open access readings, online resources, reference bibliography, etc.

  • M. Pisani, “Le rilevazioni contabili per il bilancio di esercizio“, ed. Franco Angeli, latest edition available.

Access to the final examination is subject to the completion of 3 e-activities, one for each module:

  • Etivity 1 – open and closed-ended questions.
  • Etivity 2 – open and closed-ended questions.
  • Etivity 3 – open and closed-ended questions.

The assessment of learning will take the form of an oral interview on the course contents and on the final report submitted, if any. The grade (min 18, max 30 with possible honours) is determined by the level of performance for each of the following dimensions of the oral interview: mastery of contents, appropriateness of definitions and theoretical references, clarity of argument, command of specialist language.