- Docente: Paolo Ferri
- Credits: 9
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business and Economics (cod. 8965)
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.
Course contents
The course comprises two modules: 1) Financial accounting (February-March), 2) Management accounting (April-May).
1) Financial accounting
- Class 1: Accounting in action 1/2
- Class 2: Accounting in action 2/2
- Class 3: Company finance; The recording process
- Class 4: Adjusting the accounts
- Class 5: In class exercises
- Class 6: Completing the accounting cycle
- Class 7: Accounting for Merchandising Operations
- Class 8: Inventories
- Class 9: Statement of cash flows
- Class 10: Mock exam
2) Management accounting
- Class 1: Introduction to Module 2 and costs basics
- Class 2: Costs behaviour and cost-volume-profit relationship
- Class 3: Absorption costing
- Class 4: Short-term decision making
- Class 5:In class exercises
- Class 6: Pricing
- Class 7: Budgeting
- Class 8: Variance analysis
- Class 9: Capital budget
- Class 10: Mock exam
Readings/Bibliography
Financial accounting
- Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting: IFRS edition, 3rd edition, Hoboken, NJ: Wiley, 2015, ISBN: 978-1-118-97808-5. Chapters 1, 2, 3, 4, 5, 6, 13
Management accounting
- Bhimani A, Horngren CT, Datar SM and Rajan MV (2008), Management and cost accounting, 4th edition, FT/Prentice Hall (Ch. 2, 8, 12, 14, 15).
- Carey M, Knowles C and Towers-Clark J (2011), Accounting - A Smart Approach, Oxford University Press (Ch. 11; 14)
Teaching methods
Lectures and in class interactive exercises
Assessment methods
Assessment methods will be presented in class
Office hours
See the website of Paolo Ferri