95626 - Fundamentals of Accounting

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Cesena
  • Corso: Second cycle degree programme (LM) in Digital Transformation Management (cod. 5815)

Learning outcomes

This course is designed to provide students with a solid basis of accounting. At the end of the course students are able (a) to understand the difference between accrual accounting and cash flows; (b) to understand the nature of the information on the income statement, the balance sheet, and the statement of cash flows; (c) to know the basics of management accounting and cost analysis.

Course contents

Introduction to accounting
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Analysing and interpreting financial statements
The relevance and behaviour of costs
Full costing


Accounting and Finance for Non-Specialists 11th edition, Peter Atrill and Eddie McLaney ©2019 Pearson, chapters 1-9.

Teaching methods

The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.

Assessment methods

Written exam.

The assessment of the preparation will be based on the following levels.

+ Preparation on a very limited number of topics covered in the course, analytical skills that emerge only with the help of the teacher, expressed in an overall correct language → 18-19;
+ Preparation on a limited number of topics covered in the course and ability to autonomous analysis only on purely executive matters, axpressed in correct language → 20-24;
+ Preparation on a large number of topics covered in the course, ability to make independent choices of critical analysis, mastery of specific terminology → 25-29;
+ Basically exhaustive preparation on the topics covered in the course, ability to make independent choices of critical analysis and connection, full mastery of specific terminology and ability to argue and self-reflection → 30-30L.

The exam will be carried out on EOL + TEAMS for the written exam. All students must access the EOL platform with personal credentials to take the written test. All students are guaranteed to be able to carry out the exam remotely.

Teaching tools

The Virtuale website is available to students with slide and additional material before the beginning of the course. Virtuale direct link [https://virtuale.unibo.it/course/view.php?id=27957] .

Office hours

See the website of Rebecca Levy Orelli


Industry, innovation and infrastructure Responsible consumption and production Climate Action Partnerships for the goals

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