Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standard and civil code regulation about financial statements. Part III – Reference to national and international financial reporting standard (framing of underlying concepts). Part IV - The management report (narrative reporting) and the cash flow statement.

Fabrizio Cerbioni, Lino Cinquini, Ugo Sòstero, Contabilità e bilancio, 6/ed , McGraw-Hill, 2019 (exclude Part I)