[Autom. eng. transl.] The present work is complementary to the text of General accounting and business balance and it is proposed to deepen the accounting methods, already examined in the individual chapters of the text, and related to the main business operating cycles. The main subject of the workbook is the accounting discipline and the process of drawing up the financial statements. The structure follows that of the didactic text with a subdivision into chapters by reference macro-themes (ie the operating cycles mentioned above); within each chapter there is a first section dedicated to sub-categories of exercises with assisted performance. The text of the exercise, in fact, is followed by the individual accounting entries, and at the same time the student is offered a brief comment on the individual transaction, in order to understand the logics of the individual phases of the exercise. This method allows each student to learn the harmony of accounting, which is not only a sterile mechanical procedure, avoiding a mnemonic study. The second section of each chapter, instead, presents only texts of exercises not performed, leaving the possibility to the student to experience the level of study and learning. These exercise texts can be studied in depth during the exercise hours that often supplement the preliminary general accounting and business balance courses. The general intent is to induce the learner to internalize the single accounting entry, but, at the same time, to understand that it participates and conditions the economic-equity results of the financial statements. Finally, in the final part of the present paper, examples of theoretical questions are offered, in order to facilitate the self-assessment by the individual student of the level of learning of the economic-corporate contents relevant to the value system and to the connected quantitative determination logics. The exercise incorporates the changes introduced by Legislative Decree 139/2015 implementing Directive 2013/34 / EU.
|Translated title of the contribution||[Autom. eng. transl.] Online workbook|
|Title of host publication||Contabilità generale e bilancio d'impresa, Sesta edizione|
|Number of pages||118|
|Publication status||Published - 2019|
|Name||DETERMINAZIONE E COMUNICAZIONE DEL VALORE NELLE AZIENDE|
- Bilancio d'esercizio
- Contabilità generale