- Docente: Luca Baccolini
- Credits: 8
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Economics and Finance (cod. 8835)
-
from Sep 18, 2023 to Dec 14, 2023
Learning outcomes
At the end of the course students are able to manage and interpret accounting processes, balance sheets, accounting principles with a specific focus to European and international norms and principles. The aim of the course is to provide knowledge on accounting and more specifically on financial accounting. Students also learn to manage the bookkeeping process, financial statement analysis, Social and Environmental Accounting and Managerial Accounting. Students are able to make fundamental interpretations of a company's financial position and results of operations.
Course contents
Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The bookkeeping process. The bookkeeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plant and equipment. Investment property. Intangible assets.
Readings/Bibliography
Details will be provided in class
Teaching methods
Lectures, tutorials
Assessment methods
Written examination
Teaching tools
Slide set, lecture handouts
Office hours
See the website of Luca Baccolini
SDGs

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.