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Accounting

Description

Course aims and learning objectives
The course is composed of two parts: (i) financial accounting and (ii) management
accounting. The teaching methods include formal lectures and practical exercises. The
lectures are meant to provide the theoretical foundations and the main concepts of
accounting to be applied to case discussions and exercises. Active participation (e.g.
answering instructor’s questions, linking each case to theoretical concepts, providing
further pertinent examples) is required during the practice sessions. At the end of the
course, students will master the techniques and main principals of financial accounting,
understand and interpret financial statements; students will also be able to understand the
main concepts of cost accounting and performance measurement.

Teaching material
Slides, readings and learning resources will be posted on the e-learning platform
“iCorsi3” (www3.icorsi.ch).

Evaluation
Students are going to be evaluated based on a close books written exam. The exam will
have two equally weighted parts: financial accounting and management accounting. The
final grade will be an average of the two parts.

 

Textbook
The Syllabus is based on the following textbook (recommended):
Short, Libby and Libby: Financial Accounting, 7th edition, McGrawHill

Other references
Horngren, Sundem, Elliott, Philbrick: Introduction to Financial Accounting, 9th edition,
Pearson Prentice Hall

People

 

Seistrajkova B.

Course director

Tettamanzi P.

Course director

Additional information

Semester
Fall
Academic year
2018-2019
ECTS
6
Language
English
Education
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