- Docente: Cristina Aprile
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Information Science for Management (cod. 8014)
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from Sep 21, 2022 to Dec 02, 2022
Learning outcomes
At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.
Course contents
Company and its context
- Company structure
- Stakeholders
- Administrative Department
Financial Statements
- Objective and Users
- Accounting Systems
- Accounting entries
- Accounting adjustments
- Exercises
Financial Statement Analysis
- Objective and Users
- Analysis of Balance Sheet and Income Statement, Financial ratios
- IT aspects
- Exercises
Management Control
- Objective and Users
- Contribution Margin
- Break-even point
- Unbundling - brief outline
- Exercises
Planning and budgeting - brief outline
Readings/Bibliography
The main aspect is to attend the lectures.
Book - "Il bilancio per informatici e IT. Logiche contabili, piani pluriennali e unbundling", Aprile Cristina, Ed. Wolters Kluwer, 2022. These parts of the book:
Chapter 1 – L’impresa e gli obiettivi contabili
Chapter 2 – Il bilancio
Chapter 4 – Analisi di bilancio
Chapter 5 – Piani pluriennali e budget annuali (paragraphs 5.1 e 5.4)
Chapter 6 – Gli obblighi contabili unbundling (paragraphs 6.1, 6.2.1, 6.2.3, 6.2.4)
Documents and Exercises on the "Virtuale" IT platform.
Teaching methods
Frontal lessons and lectures.
Assessment methods
Written assessment:
- open and/or closed questions,
- accounting exercises,
- exercises relating to Financial Statements,
- exercises relating to Financial Statement Analysis and/or Management control.
Teaching tools
Documents eventually given by the Teacher will be made available to students on the "Virtuale" website.
Office hours
See the website of Cristina Aprile
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.