PROFESSIONAL TECHNIQUE
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- SALVATORE MADONNA
- Credits
- 7
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Primo Semestre
- SSD
- SECS-P/07
Training objectives
- The course aims to develop students' skills needed:
- to adapt and provide students with the necessary operational tools to enable them to successfully work as business consultants or freelance professionals;
- to provide a methodological, cultural and professional knowledge for the development of the multiple activities of consultancy and assistance that characterise the modern accounting profession;
- to develop the specific skills necessary for business consultancy and assistance in business administration, legal and fiscal areas.
At the end of the course, the Student will:
- know the legislation related to the correct application of extraordinary operations;
- be able to make the accounting entries and draft the technical reports related to the operations of transformation, transfer, conferment, merger, demerger and winding-up;
- be able to apply the fiscal legislation related to extraordinary operations;
- be able to deal with assessment issues related to extraordinary operations.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website. Prerequisites
- The Student has to know the theory and principles of: General management, Accounting & Financial Statements,. International accounting standards, Company and business law, tax law.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website. Course programme
- First part: introduction to income taxes system (12 hours)
Second part: voluntary winding-up (9 hours)
- business economics features;
- civil law/procedural features;
- accounting features;
- principal tax-related features;
- references to major bankruptcy proceedings.
Third part: business transfer (6 hours)
- business economics features;
- civil law/procedural features;
- accounting features;
- principal tax-related features.
Fourth part: merger and demerger (21 hours)
- business economics features;
- civil law/procedural features;
- accounting features;
- principal tax-related features.
Fifth part: legal status transformation (8 hours)
- business economics features;
- civil law/procedural features;
- accounting features;
- principal tax-related features.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website. Didactic methods
- Lessons and practical cases.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website. Learning assessment procedures
- Written examination.
The course exam is devoted to test the level of achievement of the previously indicated training objectives. The exam consists in: a multiple choice test, open-ended questions and exercices.
The exam has the purpose to verify the theoretical knowledge of the topics of the course.
The final grade is the sum of the scores obtained. To pass the exam the student must obtain a minimum score of 18 out of 31.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website. Reference texts
- F. PODDIGHE (a cura di), Manuale di Tecnica Professionale, CEDAM Editore, Padova, 2014
Tax and commercial law.
Further material is available at the course Web site: www.madonnas.it.
At website www.madonnas.it the Students can found all the information of the course. The Students are invited to keep visiting the website.
