top of page

Grupo My Site

Público·12 membros


Appunti di ragioneria generale Arduini Simona

Appunti di ragioneria generale Arduini Simona is a book written by Simona Arduini, a professor of accounting at the University of Rome III. The book aims to provide a didactic support for the study of the double-entry method applied to the income system and for its use for the purpose of keeping the general accounting in industrial enterprises.


The book covers the following topics:

  • The basic concepts of accounting and the functioning of accounts.

  • The most common and frequent operations recorded by companies, both at the time of incorporation and during management. These include purchases and sales of goods with simple and repeated utility, relations with employees, collection of receivables, payment of debts, financing with third-party capital, extraordinary income components, use of expense and risk funds, capitalized expenses, self-construction.

  • The double-entry entries made in the adjustment, closing and reopening of accounts. Particular attention is paid to the logic of identifying the economic result of the year and the working capital.

  • The preparation of the financial statements, both with reference to the income statement and balance sheet schemes deriving directly from the application of accounting logic, and in relation to the schemes provided by the civil law legislator.

The book is intended for students of economics and business administration who want to deepen their knowledge of accounting principles and techniques. It is also useful for professionals and managers who need to interpret and analyze accounting information for decision-making purposes.

The book is available in paperback format from Cedam, a publisher specialized in legal and economic publications. It has 352 pages and costs 30.40 euros. The ISBN is 9788813380625.

The author, Simona Arduini, is an associate professor of accounting at the Department of Business Economics of the University of Rome III. She has published several books and articles on accounting topics, such as accounting for non-profit organizations, segment reporting, foreign currency accounting, intellectual capital and sustainability. She is also involved in research projects on gender issues, social enterprises and health-care sector.

Appunti di ragioneria generale Arduini Simona is a valuable resource for anyone who wants to learn more about accounting theory and practice in industrial enterprises.


Bem-vindo ao grupo! Você pode se conectar com outros membros...
bottom of page