Financial Accounting
Persone
Docente titolare del corso
Descrizione
The course reviews the following main topics:
• Introduction to Financial Accounting
• Measuring Income to Assess Performance
• Recording Transactions and Accrual Accounting
• Statement of Cash Flow
• Accounting for Inventories and Long-lived assets
• Accounting for Liabilities (Bonds and Leases)
• Analysis of the Financial Statements (DuPont framework)
• Intercorporate Investments, M&A's and Consolidation
• Quality of the Financial Statements (Forensic accounting)
Obiettivi
The main objective of the course is to teach students to read, understand and analyze the financial statements.
Prerequisites
Students are expected to know accounting terminology and basic financial accounting concepts and tools.
Modalità di insegnamento
In presenza
Impostazione pedagogico-didattica
Formal lectures, practical exercises and case discussions
Modalità d’esame
30% homework
70% written exam
Bibliografia
- Philbrick, Horngren, Sundem, Elliott. Introduction to Financial Accounting. 11th edition. Upper Saddle River, NJ: Pearson Education: Pearson Prentice Hall, 2013.
- Short, Libby and Libby. Financial Accounting. 8th Edition. New York, NY: McGraw‑Hill Education: McGrawHill, 2014.
- Penman, Stephen H.. Financial Statement Analysis and Security Valuation. 5th Edition. New York, NY: McGraw‑Hill Education: McGrawHill, 2012.
Programma
- Master of Science in Economics in Finance, Lezione, 1° anno
