- Docente: Sara Bonini Baraldi
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
-
Corso:
Second cycle degree programme (LM) in
Innovation and Organization of Culture and the Arts (cod. 0902)
Also valid for Second cycle degree programme (LM) in Business Administration (cod. 0897)
Learning outcomes
- To develop a general understanding of the accounting information.
- To learn how the accounting information can be used to make economic decisions and informed judgment
- to develop a general understanding of costs behaviour for planning, controlling and decision making processes
The teaching language is ENGLISH
Course contents
SCHEDULE
1. Wed. Sept 30- h. 13-16
2. Thurs. oct 1 - h. 13-16
3. Fri. oct 2 - h. 13-16
4. Thurs. oct 8 - h. 16-19
5. Fri. oct 9 - h. 13-16
6. Wed. oct 14 - h. 13-16
7. Thurs. oct 15 - h. 13-16
8. Fri. oct 16 - h 13 -16
9. Wed. oct 21 - h. 13-16
10. Thrus. oct 22 - h.16-19
Course contents
Class One
Introduction, Syllabus and Schedule
Accounting, financial accounting
Chapter 1
Class Two
Financial statements: Balance sheet, income statement, statement of changes in owners' equity, statement of cash flows - Exercises
Chapter 2
Class Three
From transactions to financial statements: The bookkeeping process and transaction analysis - Exercises
Chapter 4
Class Four
From transactions to financial statements: the ending adjustments
Chapter 4 (continues)
Class Five
Financial statement analysis
Chapter 3,
Chapter 11: pp 408-415 + 419-426
Class Six
Managerial accounting and cost-volume-profit relationships
Chapter 12
Class seven
Cost-volume-profit relationships (continues) and cost accounting
Chapter 12 (continues), chapter 13 (pp.490-503)
Class eight
Relevant costs for decision making purposes
Chapter 16 (pp. 616 - 630)
Class nine
Cost analysis for planning
Chapter 14 (pp. 534 – 551)
Class ten
Exam
Readings/Bibliography
Marshall, McManus, Viele. Accounting. What numbers mean. McGrawHill [8th edition or previous editions]
Teaching methods
- lessons
- exercises
Assessment methods
written exam - 2 hours
10 multiple choice questions + 2 short exercises
Evaluation: pass/fail (no mark) NB: for the students who will not pass the exam, the exam of “New Public Management” will include an additional part assessing the students preparation in Financial and management accounting
First try: Thursday nov. 5th h. 13-15
Teaching tools
- ppt presentations
Office hours
See the website of Sara Bonini Baraldi