Classi quinte

Materiale utili per le classi quinte degli istituti tecnici commerciali e professionali. Sintesi utili per la preparazione all’esame di stato, esercitazioni, video e altro. Sono presenti anche schemi come il bilancio civilistico e brevi guide per lo svolgimento di compiti.

ESERCIZI:

• su assestamento

• su bilancio riclassificato

da aggiungere mutui passivi 80.000 euro

Indici

https://condividi.hubscuola.it/api/v1/share/0_ad_economicoaziendale_ss2g/a2706cf5-939f-4e27-9461-7e1c81ba2990

Impronta ecologica – webquest

Regole, sintesi, schemi per la redazione del bilancio, del bilancio riclassificato e del bilancio con dati a scelta

RIM

Ripasso anno precedente

nelle’esercizio sopra c’è un errore: i ratei passivi sono invece “attivi”

SERVIZI COMMERCIALI

————————————————————————————————————-

MATERIALE E STRUMENTI PER L’ESAME DI STATO

Prove anni precedenti

Strumenti utili

CLIL

questions with short answers

1. Can you tell me how FIXED ASSETS are entered in the Financial Statement? Fixed assets are entered by subtracting the accumulated depreciation to the book value
2. What is the difference between BOOKKEEPING and ACCOUNTING? The former is related to the recording of transactions while the latter to the drawing up of the financial statement,
3. Under what METHOD are business transactions recorded? business transactions are recorded under the method of the double entry bookkeeping
4. Who are the STAKEHOLDERS of the FS? They are investors, lenders, shareholders, and the State as well
5. What is the GROSS PROFIT? it’s the difference between revenues (actually net revenues) and the cost of good sold … COGS is ….. it is key to gauge the profitability of the company as it focus on the core business
6. What is the ACCRUAL BASIS OF ACCOUNTING? COSTS and REVENUES should be included in the IS when they accrue not when occur the financial aspect (when money change hands).
7. Do you remember any PRINCIPLE on which the FS is based? There are severals, one is the principle of consistency, another is the matching principle and another one is the principle of prudence.  [consistency states that once you decide on an accounting method or principle to use in your business, you need to stick with and follow this method or principle consistently throughout your accounting periods].

Detailed answers

1. What is the aim of the notes to the accounts

The Note to the account are disclosure statements concerning further details on the financial statements’ figures. For instance they explain how inventories are calculated or which method is adopted to calculate depreciations of fixed assets and so on. The reason for these notes is ( or harkens back) to fulfill the needs of external readers of the financial statements.

2. Are the terms Bookkeeping and Accounting synonymous?

False

While bookkeeping implies recording business transactions, accounting refers to draw up reports (drew on bookkeeping data)

3. Is the follow statement true? “The account TRADE PAYABLES represents the amount owed to the business by its credit customers”

False, it is TRADE RECEIVABLES

TRADE PAYABLES represents the amount the business owes to credit suppliers (trade creditors).

4. Which task is performed by a book-keeper?

entering transactions in the ledger whIch is a book that refers to a specific account and it is split in a left hand side called DEBIT and in a right hand side called CREDIT (DARE e AVERE)

4.bis Which task is performed by an accountant?

They carry out more professional tasks such as preparing year-end financial statements or analysing the data received by bookkeeping

5. What is a statement of financial position?

It is a list of assets and liabilities of a business on a certain date, usually this specific point in time is the year’s end.

6. What is a ledger?

Is a book refered to a specif account where business transactions are recorded according to the double enty book keeping system.

7. What is the double entry bookkeeping system?

The day-to-day transactions are recorded in the books of a business using the double entry system of book-keeping. The double entry bookkeeping is the process of making a debit entry and a credit entry for each transaction

in other words every transaction is entered twice – on the debit side (the left hand side) of one account and on the credit side (the right hand side) of another account, and they needs to balance.

The account which is receiving the value is debited and the account which is giving the value is credited

8 What state the accounting equation

that the following equivalence must be always observed

ASSETS = LIABILITIES + EQUITY …. assets are what a company owes whereas liabiities what a company owns

9 WHAT is EQUITY?

Equity is an item which at the end of a company’s life belong to the SHAREHOLDERS and it corresponds to the CONTRIBUTIONS less the DRAWINGS and plus the RETAINED EARNING

10. What is a trial balance?

A trial balance is a list of the balances on the accounts in the ledgers at a certain point in time. One of the main objective is to check the arithmetical accuracy of the double entry bookkeeping, to CREDIT total and the DEBITI total should be equal.

The name of each account is listed in the trial balance and its balance is shown according to whether it is a debit balance or a credit balance.

A balance trial is useful in preparing FINANCIAL STATEMENTS

11. Why does the company have to make adjustments to the account value at the end of each financial year?

since the double entry bookkeping rest on the financial aspect while in the FS the economic aspect prevail, adjustments are necessary so that only revenues and costs related to that particular time period are included in the Financial statement: the timing of the actual receipts and payments is not relevant.

This is a practical application of the matching principle (or accruals basis of accounting), the revenues of the accounting period are matched against the costs of the same period regardless of when money movement occurred.

Consequently at the end’s year accounts like PREPAID, ACCRUED and ENDING INVENTORY are recorded.

SPUNTI PER ORALE

Di seguiti alcuni documenti/immagini da cui partire per l’orale facendo collegamenti con altre discipline

collegamenti con 9:

• strategie (economia)
• de gaulle (storia)
• Svevo (italiano)
• la tangente (matematica)
• De Gaulle et la seconde guerre mondiale (francese)
• referendum (diritto)

collegamenti con 10: parole chiavi (globalizzazioni, internazionalizzazione, sostenibilità, comunicazione)

• bilancio enti pubblici, pareggio- (ec politica)
• sanzioni – (diritto)
• bilancio sostenibilità (ec. aziendale)
• guerra mondiale (storia)
• D’Annunzio (italiano)
• Marketing (lingue straniere)

collegamenti con 11: PASCOLI

• vita e opere di Pascoli (ita)
• prima guerra mondiale (sto)
• monopolio e concorrenza perfetta(ec politica)
• controllo di gestione (ec. aziendale)
• …………………… (diritto)
• ………………….. (inglese)
• ………………… (spagnolo)

collegamenti con 12: gli stati uniti d’america (passato, oggi poltica di Trump dazi)

• la crisi del ’29 (sto)
• Verga (ita)
• perdite (ec aziendale)
• risanamento aziendale (ec politica)
• ……………………………
• imposte (

collegamenti con 22: l’immagine suggerisce analisi prospettica, una vista sul futuro, cercare di predigere e calcoli di rapporti

• ec.az. INDICI
• italiano: FUTURISMO – MARINETTI
• storia: EINAUDI (economista e membro dell’assemblea costituente)
• diritto: ART.81 COSTITUZ. PAREGGIO DI BILANCIO DELLO STATO, IL BILANCIO AUTORIZZA LE SPESE FUTURE (NEGLI ENTI PUBBLICI)
• ec. politica: PIL (è un rapporto e può essere anche calcolato in previsione in base ai fatti contigenti)
• informatica: ELABORAZIONE DEI DATI
• inglese: MARKETING (come funzione che analizzi le tendenze del mercato)

Pubblicità