Course 2026-2027 a.y.

Al termine dell'insegnamento, lo studente avrà acquisito i seguenti risultati di apprendimento attesi:

- conoscenza delle nozioni fondamentali sottostanti alla composizione del bilancio di esercizio (equazione di bilancio);

- comprensione delle nozioni relative agli elementi critici sottostanti alla iscrizione degli elementi attivi, passivi, costi e ricavi nel sistema di contabilità generale;

- capacità di riconoscere la necessità e di operare scritture di assestamento ai fini della determinazione del risultato dell'esercizio;

- conoscenza della struttura e contenuti del bilancio destinato a pubblicazione;

- identificare le problematiche valutative e interpretative relative a valori stimati e congetturati;

-  capacità di verificare l’adeguatezza dei processi di valutazione delle principali attività iscritte a bilancio.

Allo studente sarà richiesto di dimostrare la propria capacità di applicare concretamente le conoscenze acquisite nel corso per affrontare compiti e problemi che si presentano nella realtà professionale, secondo uno o più dei risultati di apprendimento attesi sotto elencati:

- predisposizione di scritture contabili in partita doppia inerenti le principali operazioni di gestione;

-redazione delle principali scritture di assestamento (ammortamento, accantonamento, rilevazione di ratei, risconti, fatture da emettere e da ricevere, rimanenze di magazzino)

- determinazione del risultato dell'esercizio;

- predisposizione delle tavole di sintesi  (CE e SP), secondo quanto previsto dalla normativa di riferimento in tema di bilancio destinato a pubblicazione;

- risoluzione di casi pratici in relazione alla valutazione delle principali poste dell'attivo di stato patrimoniale.

• Lezioni
• Esercitazioni pratiche
• Interazione/Gamification

Obiettivo dell’insegnamento è stimolare una progressione nelle competenze che poggi prevalentemente sulla comprensione delle logiche alla base delle metodologie sviluppate e non solo su un apprendimento mnemonico. 

Per questo motivo una continua e attenta partecipazione alle lezioni è fortemente consigliata.  

La didattica prevede un approccio induttivo-deduttivo alternando l’esposizione di concetti teorici ad applicazioni concrete: in particolare, durante lo svolgimento del programma, verranno proposte esercitazioni funzionali al consolidamento delle competenze e al superamento dell’esame. Verranno anche proposti momenti di interazione/gamification per applicare le conoscenze acquisite a casi reali.

Gli studenti frequentanti potranno sostenere l’esame mediante due prove parziali oppure mediante un’unica prova generale scritta. Le prove scritte sono finalizzate a verificare la comprensione dei principali concetti, modelli e strumenti trattati nell’insegnamento, nonché la capacità di applicarli all’analisi di situazioni, problemi o casi coerenti con i contenuti del corso.

Alla valutazione ottenuta nelle prove scritte potrà aggiungersi il punteggio conseguito in alcune attività scolte durante le lezioni. Tali attività sono finalizzate a verificare la capacità degli studenti di applicare in modo operativo le conoscenze acquisite, di assumere decisioni coerenti con i framework discussi in aula e di interpretarne criticamente i risultati.

La valutazione finale terrà conto della prova scritta/dei parziali e del punteggio eventualmente conseguito nelle attività svolte durante le lezioni, secondo criteri e pesi che saranno comunicati nel syllabus e/o nei materiali d’aula.

Gli studenti non frequentanti sosterranno l’esame mediante una prova scritta individuale. La prova è finalizzata a verificare la comprensione dei principali concetti, modelli e strumenti trattati nell’insegnamento, nonché la capacità di applicarli all’analisi di situazioni, problemi o casi coerenti con i contenuti del corso e con i materiali didattici indicati.

Gli studenti non frequentanti non potranno accedere alle prove parziali, riservate agli studenti frequentanti.

I libri di testo sono i seguenti:

· Basic Financial Accounting - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2023;

· Valutazioni di bilancio - a cura di Lombardi Stocchetti G. - Pearson, Milano, 2026;

Ulteriore materiale didattico (SLIDE, ESERCIZI, VIDEO DIDATTICI, ESERCITAZIONI E TEST) è disponibile tramite accesso alla piattaforma Blackboard dell’Università.

Gli studenti che intendono esercitarsi in vista dell'esame svolgendo esercizi aggiuntivi possono utilizzare i seguenti testi:

· Le rilevazioni contabili: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - EGEA Milano, edizione 2026.

· Le valutazioni di bilancio e il bilancio consolidato: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - Egea, Milano, edizione 2022, ristampa emendata 2023.

I libri di testo sono i seguenti:

· Basic Financial Accounting - a cura di Lombardi Stocchetti G. - Guerini Next, Milano, 2023;

· Valutazioni di bilancio - a cura di Lombardi Stocchetti G. - Pearson, Milano, 2026;

Ulteriore materiale didattico (SLIDE, ESERCIZI, VIDEO DIDATTICI, ESERCITAZIONI E TEST) è disponibile tramite accesso alla piattaforma Blackboard dell’Università.

Gli studenti che intendono esercitarsi in vista dell'esame svolgendo esercizi aggiuntivi possono utilizzare i seguenti testi:

· Le rilevazioni contabili: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - EGEA Milano, edizione 2026.

· Le valutazioni di bilancio e il bilancio consolidato: esercizi - a cura di Lombardi Stocchetti G., Merlotti E., Paris P. - Egea, Milano, edizione 2022, ristampa emendata 2023.

Il corso si articola su 5 blocchi 

1. Introduzione al bilancio e al linguaggio contabile: avvicinamento progressivo ai contenuti dei prospetti di conto economico e stato patrimoniale e alla metodologia contabile necessaria per la loro alimentazione 
2. Le rilevazioni sistematiche di esercizio: principali processi aziendali e rilevazioni contabili connesse 
3. Rilevazioni di fine esercizio: finalizzate al rispetto del principio di competenze (ignorate per ora le logiche di valutazione) 
4. Principi e schemi di bilancio: previsti dalla normativa italiana 
5. Valutazioni: tale tema continuerà nel modulo2. Nel modulo 1 vengono analizzati i principi valutativi afferenti le rimanenze e le immobilizzazioni 

• conoscenza della metodologia contabile 

• capacità di associare ad eventi aziendali le relative rilevazioni contabili 

• conoscenza delle strutture di bilancio civilistiche e relativi principi  

• conoscenza dei problemi valutativi afferenti le rimanenze e le immobilizzazioni 

• conoscenza di alcuni aspetti specifici che caratterizzano alcuni bilanci di aziende operanti in settori affini al corso di laurea (ad es: teatri) 

• comporre le rilevazioni contabili associate ad un numero rilevante di accadimenti aziendali 

• conoscere l’origine delle voci che compongono il bilancio aziendale nei prospetti di conto economico e stato patrimoniale 

• determinare il corretto valore da imputare ai conti contabili afferenti le immobilizzazioni materiali e le rimanenze. Le immobilizzazioni immateriali sono affrontate in modo meno approfondito

• Lezioni
• Esercitazioni pratiche
• Lavori/Assignment individuali

Gli esercizi si riferiscono all’applicazione della metodologia contabile ai processi aziendali esaminati 

Gli assignment individuali sono funzionali a stimolare una verifica continua dell’apprendimento 

Verrà rilevata la presenza degli studenti al corso e verranno attivati controlli a campione sugli studenti frequentanti. In base alle regole di ateneo, si considerano presenti gli studenti che hanno totalizzato almeno il 75% delle presenze. 

Al fine di incentivare la partecipazione e lo studio in itinere, durante il corso verranno erogati (attraverso la piattaforma blackboard ed in orari stabiliti e comunicati agli studenti previa verifica della segreteria) 4 assignments coerenti con lo stato di avanzamento del programma. 

Ogni assignment consentirà allo studente di accumulare al massimo 2 punti, per un totale massimo pari a 8 punti. Al fine di mitigare effetti derivanti da possibili contrattempi, verranno considerati validi 3 assignment su 4, scegliendo tra quelli svolti gli assignments con punteggio più elevato. 

Pertanto, attraverso tali assignments, gli studenti frequentanti possono accumulare fino a 6 punti totali. 

Non è vincolante svolgere tutti gli assignments, né ottenere il massimo punteggio. Non è prevista una procedura di prenotazione all’esama distinta tra frequentanti e non frequentanti; volendo preservare il punteggio conseguito attraverso l’assignment, in sede di esame lo studente selezionerà il test da 26 punti. 

L’esame finale per gli studenti frequentanti avrà la stessa durata, ma un numero inferiore di domande, e consentirà di accumulare fino a 26 punti. 

Pertanto lo studente frequentante che svolgerà gli assignment avrà i seguenti benefici: 

- Migliore apprendimento 

- Maggiore supporto nell’organizzazione dello studio 

- Maggior tempo a disposizione in sede di esame finale 

- Maggiore possibilità di superare l’esame con un voto elevato (il punteggio massimo per gli studenti frequentanti diventa 26+6 = 32) 

Calendario e contenuti di riferimento dei 4 assignment saranno comunicati e condivisi in apposito documento all’inizio del corso. 

La valutazione basata sulla prova scritta comprende esercizi quantitativi e domande chiuse con lo scopo di accertare la capacità di effettuare rilevazioni contabili, di saper applicare i criteri di valutazione delle rimanenze e delle immobilizzazioni, di conoscere i postulati di bilancio e la normativa civilistica in tema di bilancio destinato a pubblicazione. 

NB: IL PUNTEGGIO ACCUMULATO CON GLI ASSIGNMENT INDIVIDUALI RESTERA' VALIDO PER I PRIMI 2 APPELLI DI ESAME. LA BOCCIATURA O RITIRO DAL PRIMO APPELLO NON PREGIUDICA IL PUNTEGGIO ACCUMULATO. DOPO I PRIMI DUE APPELLI LO STUDENTE SOSTERRA' UN ESAME SECONDO LA MODALITA' NON FREQUENTANTI 

L’esame per tutti sarà svolto su PC, con utilizzo di Respondus. 

Non verranno pubblicate le soluzioni degli esami svolti con test Blackboard, ma contestualmente alla comunicazione del voto saranno resi visibili a sistema gli elaborati affinché lo studente possa prendere consapevolezza degli errori commessi. Questa decisione dipende dal fatto che Il contenuto della prova e dei singoli esercizi non si discosta da quanto affrontato durante il corso, ed è pertanto da intendersi come ulteriore garanzia di consistenza 

Sarà comunque possibile partecipare ad un momento ONLINE di visione compiti su appuntamento, ma NON saranno disponibili date di “visione compiti” diverse da quella comunicata. 

Gli orari di ricevimento del Prof. Miroglio sono disponibili sul sito Bocconi 

E’ necessario prenotarsi da procedura Bocconi, il sistema assegnerà automaticamente un slot di 15 minuti a studente. Eventuali esigenze di tempi più lunghi vanno comunicate al docente. Si invitano gli studenti che trovano difficoltà nella materia a sfruttare i ricevimenti calendarizzati per un aiuto ulteriore. 

I ricevimenti si svolgeranno in modalità on-line, verrà inviato agli iscritti un link teams; si prega di consultare il sito per gli orari e le date. 

 La modalità di superamento del modulo prevede il sostenimento di un esame scritto finale, da svolgere integralmente, in grado di assegnare un massimo di 31 punti, della durata di 75 minuti. 

L’esame consterà di diverse tipologie di esercizi: domande multiple choice, domande aperte di teoria, esercizi simili a quelli svolti in aula durante il corso e riportati nel materiale didattico. Il numero e la composizione delle domande di esame potrà variare nei diversi appelli, ma viene garantita uniformità in termini di tempo di svolgimento, grado di difficoltà, coerenza rispetto ai contenuti sviluppati in classe. 

Essendo molti contenuti del corso di natura quantitativa, per lo svolgimento dell’esame finale è richiesta una calcolatrice. 

L’esame per tutti sarà svolto su PC, con utilizzo di Respondus. 

Non verranno pubblicate le soluzioni degli esami svolti con test Blackboard, ma contestualmente alla comunicazione del voto saranno resi visibili a sistema gli elaborati affinché lo studente possa prendere consapevolezza degli errori commessi. Questa decisione dipende dal fatto che Il contenuto della prova e dei singoli esercizi non si discosta da quanto affrontato durante il corso, ed è pertanto da intendersi come ulteriore garanzia di consistenza 

Sarà comunque possibile partecipare ad un momento ONLINE di visione compiti su appuntamento, ma NON saranno disponibili date di “visione compiti” diverse da quella comunicata. 

Gli orari di ricevimento del Prof. Miroglio sono disponibili sul sito Bocconi 

E’ necessario prenotarsi da procedura Bocconi, il sistema assegnerà automaticamente un slot di 15 minuti a studente. Eventuali esigenze di tempi più lunghi vanno comunicate al docente. Si invitano gli studenti che trovano difficoltà nella materia a sfruttare i ricevimenti calendarizzati per un aiuto ulteriore. 

I ricevimenti si svolgeranno in modalità on-line, verrà inviato agli iscritti un link teams; si prega di consultare il sito per gli orari e le date. 

Il contenuto del programma, sia per gli studenti frequentanti sia per quelli non frequentanti, è approfondito nei seguenti libri di testo (utili per entrambi i moduli 30426 e 30427):

· G. LOMBARDI STOCCHETTI (a cura di), Basic Financial Accounting, Guerini Next, Milano, edizione più recente; 

· G. LOMBARDI STOCCHETTI (a cura di), Valutazioni di bilancio, Pearson, Milano, edizione più recente. 

Ulteriore materiale didattico (SLIDES, ESERCIZI SVOLTI IN AULA, ESERCITAZIONI E TEST ON-LINE) è disponibile tramite accesso alla piattaforma Bboard dell’Università. 

Si precisa che i libri di testo saranno utilizzati anche nel MODULO 2 impartito nel secondo semestre. 

Gli studenti che intendono esercitarsi svolgendo esercizi aggiuntivi rispetto a quanto disponibile possono utilizzare i seguenti testi (non obbligatori): 

· LE RILEVAZIONI CONTABILI, ESERCIZI, a cura di Lombardi Stocchetti G., Merlotti E., Paris P., EGEA. 

· LE VALUTAZIONI DI BILANCIO E IL BILANCIO CONSOLIDATO. ESERCIZI, a cura di Lombardi Stocchetti G., Merlotti E., Paris P. EGEA. 

That said, the mission of this course (30692) is to provide students with basic Accounting skills, focusing on the double-entry bookkeeping techniques and their application in the main transactions involving the accounts of the entities. 

The course 30692 corresponds to 5 CFU, i.e., to a total workload of 130 hours, and will have 44 academic hours lectures.

The content of the course, overall (30692 and 30693), can be summarized as follows:

1. Understand the accounting methodology with reference to data gathering, processing, classification and recording using the "accounting equation" (A = L + SE) and then the double-entry accounting system.
2. Understand the techniques at the basis of financial reporting preparation (preparation of journal entries on the basis of the accrual principle, going concern principle, etc).
3. Understand the adjusting entries and identify the areas which are particularly subject to managerial discretion.
4. Correctly evaluate the main financial statement items, according to law and to accounting principles:

• Accounting for revenues and receivables.
• Accounting for inventories.
• Accounting for noncurrent tangible and intangible assets.
• Accounting for liabilities and bonds.
• Accounting for owners'equity.
• Accounting for investments in other corporations.

1. Compute and account for income taxes.
2. Prepare a cash flow statement.
3. Reclassify the F/S items according to different methodologies.
4. Analyze F/S with ratios.
5. Prepare consolidated financial statements.

The course refers, where necessary, to International Financial Reporting Standards (IAS/IFRS) and to the main differences compared to US GAAP.

Accounting Module 1 30692 covers topics under items 1 to 4 of the above list (up to bonds).

Accounting Module 2 30693 covers topics under 4 (cont'd from owners'equity) to 9 of the above list.

• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.
• Identify the critical elements underlying the application of the double-entry accounting system.
• Discern whether there is the need to prepare any adjusting entry on an accrual basis, identifying the areas that are particularly subject to managerial discretion.
• List and explain the general accounting principles underlying the preparation of the set of financial statements.
• Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items according to law and accounting principles:
  • Revenues and receivables;
  • Inventories;
  • Noncurrent tangible and intangible assets;
  • Liabilities and bonds.

• Use the "accounting equation" and then apply the double-entry accounting system.
• Prepare the periodical and adjusting entries for basic transactions.
• Compose a full set of financial statements on the basis of simple transactions as above listed.
• Analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:
  • Revenues and receivables;
  • Inventories;
  • Noncurrent tangible and intangible assets;
  • Liabilities and bonds.
• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.

• Lectures
• Individual works / Assignments
• Collaborative Works / Assignments
• Interaction/Gamification

Accounting Module 1 - 30692 is a "basic" course. Hence, the learning experience is based on face-to-face lectures.

Notwithstanding the above, lessons are interactive, as accounting is a very practical course: real-life cases are presented during teaching, with the goal of linking the explanation to the “real world of business and accounts”.

• After each set of lectures regarding a certain topic, review sessions are discussed in class: the goal of the review session consists in showing the students how to approach the preparation of journal entries and all other tasks concerning Accounting.
• Students need to use their communication and interpersonal skills to actively participate in review sessions.
• Additional materials (exercises, slides, etc.) that are useful for getting trained for the exam are posted on Bboard.

The students’ responsibilities are the following:

• students’ punctuality is required;
• students must not disturb other colleague students’ learning;
• the course is lecture-oriented, but the interaction between students and the instructor is still a crucial part of an efficient learning experience;
• individual preparation of the course material, which includes notes, cases, and exercises available on the course website and McGrawHill web platform, is strongly recommended. Review sessions shall be prepared before their discussion in class.

The final grade of the course 30425 Accounting, which is registered in the transcript, is determined as the average of the 30426 and 30427 exams grade.

All students are graded based on a comprehensive exam (there are no partial exams), which is based on a mix of open questions, closed questions and exercises, which aims to assess the student’s learning level of the theoretical notions and the main concepts, methods and tools shared in the course. Final grade is rounded.

The exam session that will take place on SEPTEMBER 2025 will be a written exam on a 30-point-basis, with no bonuses, no extra points, no other options (applicable for the other sessions; see below).

For the other, precedent sessions:

·        January

·        February

·        July 

The directions are the following.

The exam is on a 31-point basis.

Nevertheless, during the semester students can get (up to) 8 points by carrying out two quizzes via Blackboard, which will be deployed on specific dates. These (up to) 8 points are substitutive of some exercises of the exam.

Please, find hereinafter further details about the assessment and grading methods. Please note: additional further information and details will be provided timely on Blackboard.

          I.          WRITTEN EXAM (valid for both attending and not-attending students)

Students must register to seat for the exam.

At the end of the term, all students have a written exam; also depending on the evolution of the pandemic scenario, it is likely that the exam will be on the students’laptop (i.e. no paper), given through Blackboard and will use the software Lockdown Browser.

The exam is graded on a 31,00 points basis. The question types can be basically grouped as follows:

Closed-ended questions (basically, Multiple Choice and “true or false” questions) which are worth approx. 09-13 points, aimed at assessing the knowledge and understanding of the students, as follows:

• Knowledge of the accounting methodology with reference to data gathering, processing, classification.
• Ability to identify the critical elements underlying the application of the double-entry accounting system.
• Ability to identify and describe the criteria needed to prepare any adjusting entry on an accrual basis.
• Knowledge of the general accounting principles underlying the preparation of the set of financial statements.
• Ability to summarize and illustrate the theoretical tools needed to evaluate:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds.

Open-ended questions (journal entries or other types of open-ended questions, e.g. exercises, fill in the blank etc) which are worth approx. 17-21 points aimed at assessing the application of the knowledge and understanding of the students, as follows:

• Ability to use the "accounting equation" and to apply the double-entry accounting system.
• Ability to prepare the periodical and adjusting entries for basic transactions.
• Ability to compose a full set of financial statements on the basis of simple transactions as above listed.
• Ability to analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds

“Peviani Video”: one or more simple, closed-ended questions, worth in total 1 (one) point, will concern the video about the company Peviani, which will be made available during the semester on Blackboard. To get this point, you have both to watch the full video (view is tracked) and to give a correct answer to the question (s) given in the exam. If your answer is correct but you don’t result as video viewer, you don’t get the point.

Detailed “Exam Directions” will be provided in a separate document nearer the exam date.

       II.          BONUS QUIZZES (valid for both attending and not-attending students)

During the course, 2 short quizzes are given to the students via BlackBoard. These tests consist of either closed-ended and open-ended questions. They approximately last 10-15 minutes and their main goal is to foster continuous assessment.

The quizzes do not require the use of Lockdown Browser.

The quizzes are not in presence, i.e. you do them from home (or anywhere you are, at the date and time of the quiz).

The release date of the quizzes is scheduled on the following dates:

·        Quiz 1: October 14 between 08.00 AM and 08.29 AM Italian time and covers chapters 1 to 4 of the book (other details will be provided in a separate file).

·        Quiz 2: December 06 between 08.00 AM and 08.29 AM Italian time and covers chapters 6 to 9 of the book (other details will be provided in a separate file) (Chapter 10 is not assessed in the quizzes and the “advanced topics” are not assessed in the quizzes).

Detailed “Quiz Directions” will be provided in a separate document nearer each quiz date.

Each of the two quizzes is graded between 0,00 and 4,00 points and at end of the course, points of the two quizzes are added up. Hence, a student can achieve up to 8,00 points as “bonus quizzes”.

Such (up to) 8,00 “bonus points” give the following: on the date of the exam, the student is allowed TO SKIP some exercises (chosen by the instructors and clearly visible in the exam) which are automatically graded with the points scored in the quizzes.

In other words, these points are not “in addition to” the grade of the exam, but rather these points are “SUBSTITUTIVE” of exercises in the exam which are weighed 8 points.

In light of the above, all students who are happy with their total points scored in the two quizzes can make a 23-points-exam, as they automatically get a certain, predefined number of “bonus points” which override a number of exercises in the exam.

Otherwise, whether a student is unhappy with the points scored in the “bonus quizzes”, he/she is allowed to choose to make all the exercises given in the exam; in this scenario, accordingly, the points scored in the exam override the points scored in the Bonus Quizzes during the semester. This question (“do you want to take the bonus quizzes points or not?”) is asked at beginning of the exam.

Furthermore, please remember:

·        the exam lasts the same time both for those who are happy with the quizzes points and for those who are unhappy with the quizzes points;

·        partial grading won’t be activated for most of (or all) the Bonus Quizzes questions, so for example if you have a 3-points question, and you have three numbers to answer, and you enter correct two numbers out of three, you likely are getting zero points anyway.

In short, the main advantages of the quizzes are:

·        More time to take the exam

·        A part of the grade is assigned in advance

As said, the bonus quizzes won't be available in the September 2025 session.

Please note. Following is a clarification about roundings. When adding up the points of the quizzes with the points scored in the exam, the grade of the quiz stays as it is, with only the final grade of the exam 30426 being rounded, and then rounded again with 30427 to make an only grade 30425 in the transcript (please read paragraph “PREREQUISITES” above).

So for example if a student obtains an overall score on the quizzes of 6.5 out of 8, and the points of the exam are 20.25 out of 23, the total grade of the exam is 6.5 + 20.25 = 26.75 which is then rounded to 27 as final grade of Accounting 1 (30426).

If then the same student gets 28 in Accounting 2 (30427), then the final total grade in the transcript of the student will be [(27+28)/2] = 27.50 which is rounded as 28 under the course code 30425 “Accounting”.

The textbook is: Robert Libby, Patricia Libby, Frank Hodge, Financial Accounting, 11th edition (with Connect), McGraw Hill 2022 – ISBN 9781398921801

Chapters explained in class in the first semester are: 1, 2, 3, 4, 6, 7, 8, 9 and 10. In the second semester, other chapters of the book will be covered (11, 12, 13, Appendix A).

Please note: the exact list of topics covered in the exam is presented in a separate file, named “Detailed Content”, which will be uploaded on Blackboard.

By purchasing the book, you will be able to use a “scratch code” which allows you to access online resources of the book, including slides, new exercises, and so on (named “eConnect”). You can also purchase the “scratch code” stand-alone and use all the online resources of Mc-Graw Hill.

Note: the online resources of the books are accessible also through the Bocconi library, for free. In fact, Bocconi library has a subscription for the text.

Stated the above, the mission of this specific course (30426) is to provide to students the basic Accounting skills, focusing on the double-entry bookkeeping techniques and their application in the main transactions involving the accounts of the entities. 

The course 30426 corresponds to 5 CFU, i.e. to a total workload of 130 hours, and will have 44 academic hours lectures.

The content of the course, overall (30426 and 30427), can be summarized as follows:

1.          Understand the accounting methodology with reference to data gathering, processing, classification and recording using the "accounting equation" (A = L + SE) and then the double-entry accounting system.

2.          Understand the techniques at the basis of financial reporting preparation (preparation of journal entries on the basis of the accrual principle, going concern principle, etc).

3.          Understand the adjusting entries and identify the areas which are particularly subject to managerial discretion.

4.          Correctly evaluate the main financial statement items, according to law and to accounting principles:

-          Accounting for revenues and receivables.

-          Accounting for inventories.

-          Accounting for non-current tangible and intangible assets.

-          Accounting for liabilities and bonds.

-          Accounting for owners'equity.

-          Accounting for investments in other corporations.

5.          Compute and account for income taxes.

6.          Prepare a cash flow statement.

7.          Reclassify the F/S items according to different methodologies.

8.          Analyze F/S with ratios.

9.          Prepare consolidated financial statements.

The course makes reference, where necessary, to International Financial Reporting Standards (IAS/IFRS) and to the main differences compared to US GAAP.

Accounting Module 1 30426 covers topics under items 1 to 4 of the above list (up to bonds).

Accounting Module 2 30427 covers topics under 4 (cont'd from owners'equity) to 9 of the above list.

• Understand the techniques at the basis of financial reporting preparation.
• Describe the accounting methodology with reference to data gathering, processing, classification.
• Identify the critical elements underlying the application of the double-entry accounting system.
• Discern whether there is the need to prepare any adjusting entry on an accrual basis, identifying the areas which are particularly subject to managerial discretion.
• list and explain the general accounting principles underlying the preparation of the set of financial statements.
• Summarize and illustrate the theoretical tools needed to evaluate the following main financial statement items, according to law and to accounting principles:
  • Revenues and receivables.
  • Inventories.
  • Non-current tangible and intangible assets.
  • Liabilities and bonds.

• Use the "accounting equation" and then apply the double-entry accounting system.
• Prepare the periodical and adjusting entries for basic transactions.
• Compose a full set of financial statements on the basis of simple transactions as above listed.
• Understand the techniques at the basis of financial reporting preparation
• Describe the accounting methodology with reference to data gathering, processing, classification
• Analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:
  • Revenues and receivables.
  • Inventories.
  • Non-current tangible and intangible assets.
  • Liabilities and bonds.

• Lectures
• Practical Exercises

It is a "basic" course, hence the learning experience is mainly based on face-to-face lectures.Notwithstanding the above, lessons are interactive, as accounting is a very practical course: real-life cases are presented during teaching, with the goal of linking the explanation to the “real world of business and accounts”.

• After each set of lectures regarding a certain topic, review sessions are discussed in class: the goal of the review session consists in showing the students how to approach the preparation of journal entries and all other tasks concerning Accounting.
• To actively participate to review sessions, students need to use their communication and interpersonal skills.
• Additional materials (exercises, slides, et cetera) useful to get trained for the exam are posted on Bboard.

The final grade of the course 30425 Accounting, which is registered in the transcript, is determined as the average of the 30426 and 30427 exams grade.

All students are graded based on a comprehensive exam (there are no partial exams), which is based on a mix of open questions, closed questions and exercises, which aims to assess the student’s learning level of the theoretical notions and the main concepts, methods and tools shared in the course. Final grade is rounded.

The exam session that will take place on SEPTEMBER 2025 will be a written exam on a 30-point-basis, with no bonuses, no extra points, no other options (applicable for the other sessions; see below).

For the other, precedent sessions:

·        January

·        February

·        July 

The directions are the following.

The exam is on a 31-point basis.

Nevertheless, during the semester students can get (up to) 8 points by carrying out two quizzes via Blackboard, which will be deployed on specific dates. These (up to) 8 points are substitutive of some exercises of the exam.

Please, find hereinafter further details about the assessment and grading methods. Please note: additional further information and details will be provided timely on Blackboard.

          I.          WRITTEN EXAM (valid for both attending and not-attending students)

Students must register to seat for the exam.

At the end of the term, all students have a written exam; also depending on the evolution of the pandemic scenario, it is likely that the exam will be on the students’laptop (i.e. no paper), given through Blackboard and will use the software Lockdown Browser.

The exam is graded on a 31,00 points basis. The question types can be basically grouped as follows:

Closed-ended questions (basically, Multiple Choice and “true or false” questions) which are worth approx. 09-13 points, aimed at assessing the knowledge and understanding of the students, as follows:

• Knowledge of the accounting methodology with reference to data gathering, processing, classification.
• Ability to identify the critical elements underlying the application of the double-entry accounting system.
• Ability to identify and describe the criteria needed to prepare any adjusting entry on an accrual basis.
• Knowledge of the general accounting principles underlying the preparation of the set of financial statements.
• Ability to summarize and illustrate the theoretical tools needed to evaluate:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds.

Open-ended questions (journal entries or other types of open-ended questions, e.g. exercises, fill in the blank etc) which are worth approx. 17-21 points aimed at assessing the application of the knowledge and understanding of the students, as follows:

• Ability to use the "accounting equation" and to apply the double-entry accounting system.
• Ability to prepare the periodical and adjusting entries for basic transactions.
• Ability to compose a full set of financial statements on the basis of simple transactions as above listed.
• Ability to analyze, evaluate, calculate and prepare the journal entries related to the following financial statement items, according to law and to accounting principles:

-        Revenues and receivables.

-        Inventories.

-        Non-current tangible and intangible assets.

-        Liabilities and bonds

“Peviani Video”: one or more simple, closed-ended questions, worth in total 1 (one) point, will concern the video about the company Peviani, which will be made available during the semester on Blackboard. To get this point, you have both to watch the full video (view is tracked) and to give a correct answer to the question (s) given in the exam. If your answer is correct but you don’t result as video viewer, you don’t get the point.

Detailed “Exam Directions” will be provided in a separate document nearer the exam date.

       II.          BONUS QUIZZES (valid for both attending and not-attending students)

During the course, 2 short quizzes are given to the students via BlackBoard. These tests consist of either closed-ended and open-ended questions. They approximately last 10-15 minutes and their main goal is to foster continuous assessment.

The quizzes do not require the use of Lockdown Browser.

The quizzes are not in presence, i.e. you do them from home (or anywhere you are, at the date and time of the quiz).

The release date of the quizzes is scheduled on the following dates:

·        Quiz 1: October 14 between 08.00 AM and 08.29 AM Italian time and covers chapters 1 to 4 of the book (other details will be provided in a separate file).

·        Quiz 2: December 06 between 08.00 AM and 08.29 AM Italian time and covers chapters 6 to 9 of the book (other details will be provided in a separate file) (Chapter 10 is not assessed in the quizzes and the “advanced topics” are not assessed in the quizzes).

Detailed “Quiz Directions” will be provided in a separate document nearer each quiz date.

Each of the two quizzes is graded between 0,00 and 4,00 points and at end of the course, points of the two quizzes are added up. Hence, a student can achieve up to 8,00 points as “bonus quizzes”.

Such (up to) 8,00 “bonus points” give the following: on the date of the exam, the student is allowed TO SKIP some exercises (chosen by the instructors and clearly visible in the exam) which are automatically graded with the points scored in the quizzes.

In other words, these points are not “in addition to” the grade of the exam, but rather these points are “SUBSTITUTIVE” of exercises in the exam which are weighed 8 points.

In light of the above, all students who are happy with their total points scored in the two quizzes can make a 23-points-exam, as they automatically get a certain, predefined number of “bonus points” which override a number of exercises in the exam.

Otherwise, whether a student is unhappy with the points scored in the “bonus quizzes”, he/she is allowed to choose to make all the exercises given in the exam; in this scenario, accordingly, the points scored in the exam override the points scored in the Bonus Quizzes during the semester. This question (“do you want to take the bonus quizzes points or not?”) is asked at beginning of the exam.

Furthermore, please remember:

·        the exam lasts the same time both for those who are happy with the quizzes points and for those who are unhappy with the quizzes points;

·        partial grading won’t be activated for most of (or all) the Bonus Quizzes questions, so for example if you have a 3-points question, and you have three numbers to answer, and you enter correct two numbers out of three, you likely are getting zero points anyway.

In short, the main advantages of the quizzes are:

·        More time to take the exam

·        A part of the grade is assigned in advance

As said, the bonus quizzes won't be available in the September 2025 session.

Please note. Following is a clarification about roundings. When adding up the points of the quizzes with the points scored in the exam, the grade of the quiz stays as it is, with only the final grade of the exam 30426 being rounded, and then rounded again with 30427 to make an only grade 30425 in the transcript (please read paragraph “PREREQUISITES” above).

So for example if a student obtains an overall score on the quizzes of 6.5 out of 8, and the points of the exam are 20.25 out of 23, the total grade of the exam is 6.5 + 20.25 = 26.75 which is then rounded to 27 as final grade of Accounting 1 (30426).

If then the same student gets 28 in Accounting 2 (30427), then the final total grade in the transcript of the student will be [(27+28)/2] = 27.50 which is rounded as 28 under the course code 30425 “Accounting”.

The textbook is: Robert Libby, Patricia Libby, Frank Hodge, Financial Accounting, 11th edition (with Connect), McGraw Hill 2022 – ISBN 9781398921801

Chapters explained in class in the first semester are: 1, 2, 3, 4, 6, 7, 8, 9 and 10. In the second semester, other chapters of the book will be covered (11, 12, 13, Appendix A).

Please note: the exact list of topics covered in the exam is presented in a separate file, named “Detailed Content”, which will be uploaded on Blackboard.

By purchasing the book, you will be able to use a “scratch code” which allows you to access online resources of the book, including slides, new exercises, and so on (named “eConnect”). You can also purchase the “scratch code” stand-alone and use all the online resources of Mc-Graw Hill.

• Note: the online resources of the books are accessible also through the Bocconi library, for free. In fact, Bocconi library has a subscription for the text.