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Financial Accounting

Descrizione

Prerequisites
Students are expected to know accounting terminology and basic financial accounting concepts and tools.

Objectives
The main objective of the course is to teach students to read, understand and analyze the financial statements.

Description / Program
The course reviews the following main issues:

  • The role of accounting.
  • The process of accumulating, identifying, measuring and recording financial information.
  • The framework for making business decisions and the Balance Sheet.
  • Operating decisions and the Income Statement.
  • Adjustments and the quality of earnings.
  • Statement of Cash Flow.
  • Accounting for sales, inventories, long-lived assets and liabilities.
  • How to analyze the Income Statement, Balance Sheet and Statement of Cash Flows.
  • Analysis of the quality of Financial Statements.

Learning Method / Style of Lessons
Formal lectures and practical exercises
Compliant with COVID-19 guidelines

Exam Style
30% homework
70% written exam

Requested Material
Lecture notes will be available on the course website.

Readings/Textbooks

  • Short, Libby and Libby: Financial Accounting, 7th edition, McGrawHill
  • Horngren, Sundem, Elliott, Philbrick: Introduction to Financial Accounting, 11th edition, Pearson Prentice Hall
  • Penman: Financial Statement Analysis, 5th edition, McGrawHill

Persone

 

Seistrajkova B.

Docente titolare del corso

Informazioni aggiuntive

Semestre
Autunnale
Anno accademico
2021-2022
ECTS
3
Lingua
Inglese