- Docente: Rebecca Levy Orelli
- Credits: 8
- SSD: SECS-P/07
- Language: English
- Moduli: Rebecca Levy Orelli (Modulo 1) Satoshi Sugahara (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Forli
- Corso: First cycle degree programme (L) in Management and Economics (cod. 5892)
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from Sep 28, 2023 to Dec 01, 2023
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from Dec 04, 2023 to Dec 07, 2023
Learning outcomes
This course is designed to provide students with a solid basis of accounting. At the end of the course stdents 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 meaning of some of the more frequently used terms on a set of financial statements, such as depreciation, prepaid expenses, and allowances for doubtful accounts.
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
Elements of behaviour of costs, full costing and budgeting
Readings/Bibliography
Accounting and Finance for Non-Specialists twelfth edition, Peter Atrill and Eddie McLaney ©2022 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
- Sufficient preparation and skills: 18-22
- Technically adequate preparation: 23-26;
- In-depth knowledge of the topics: 27-29;
- Very in-depth knowledge of the topics: 30-30L.
Teaching tools
The Virtuale website will be available to students with slide and additional material before the beginning of the course.
Office hours
See the website of Rebecca Levy Orelli
See the website of Satoshi Sugahara
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.