32512 - Financial And Management Accounting

Academic Year 2019/2020

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Law and Economics (cod. 9221)

Learning outcomes

The goal of this course is to provide students with theoretical as well as applied knowledge of frameworks and tools for measuring, interpreting and improving business performance and assessing financial risk. In particular, at the end of the course students will be able to: • use financial statement information to analyze business performance; • implement a management system based on the use of performance ratios; • design a performance measurement system to support management control tasks.

Course contents

Financial Accounting vs Management Accounting (chapter 1)

Financial Statements: accounting concepts and principles (chapter 2)

Financial statement analysis (chapters 3-11)

Measuring and reporting financial position (Statement of financial position) (chapters 5-6-7-8)

Measuring and reporting earnings (Income statement) (chapter 9)

Measuring and reporting cash flows (Statement of cash flow) (chapter 9)

Measuring and reporting investments by and distribution to owners (Statement of changes in stockholders' equity) (chapter 8)

Readings/Bibliography

Marshall, McManus, Viele, FINANCIAL ACCOUNTING, McGraw-Hill Create™ eBook, ISBN: 9781307577129 available at https://create.mheducation.com/shop/#/catalog/details/?isbn=9781307577129

(excluding chapters 4 and 10).

Teaching methods

Slides and cases

Assessment methods

Written test 

Teaching tools

Slides and additional material can be found at https://iol.unibo.it

Office hours

See the website of Carlotta Del Sordo