Teacher
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PERRONE Egidio Giuseppe
(syllabus)
general characteristics of double-entry bookkeeping (account and accounting terminology, classifications of T-accounts, accounting equation, definition of double-entry bookkeeping, rules of of T-accounts, accounting inference criteria); entries in the accounting period (chronological entries and systematic entries); closing phases of the double-entry bookkeeping (trial balances, account situations, adjustment entries, financial statements); income measurement according to the classical-dynamic approach; net cash flow and income; mathematical-accounting aspects of the calculation of capital and income.
(reference books)
1) The student can choose one of the two books (either Libby's book or Anthony's book): Robert Libby, Patricia A. Libby, Daniel G. Short, Financial Accounting, McGraw-Hill, 2009, (edizione italiana, pagg. 1-184); Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Il bilancio. Analisi economiche per le decisioni e la comunicazione della performance, McGraw-Hill Education, 14°edizione, 2016 (from chapter 1 to chapter 9). 2) Egidio Perrone, La ragioneria per il governo responsabile dell'impresa, tomo primo, seconda edizione, Wolters Kluwer Cedam, 2016 (pagg.3-28 e pagg.99-145)
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