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Accounting

Descrizione

Accounting is the language of the business. The aim of the course is to teach students to read and understand the accounting language used in the financial statements. 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 basic techniques and main principles of financial accounting, understand and interpret financial statements and will be able to understand the main concepts of managerial accounting.

 

The course reviews the following main topics:

  • The role of Accounting.
  • The process of accumulating, identifying, measuring and recording financial

    information.

  • The framework for making business decisions using financial statements information.
  • How to analyze the Income Statement, Balance Sheet and Statement of Cash Flows.
  • The different role of Financial and Management Accounting.

 

References:

Short, Libby and Libby: Financial Accounting, 7th edition, McGrawHill

Other references:

Colin Drury: Management and cost Accounting, 10th edition, Cengage learning. 

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

Persone

 

Seistrajkova B.

Docente titolare del corso

Informazioni aggiuntive

Semestre
Autunnale
Anno accademico
2019-2020
ECTS
3
Lingua
Inglese
Offerta formativa
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