- Docente: Carlotta Del Sordo
- Crediti formativi: 6
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Bologna
- Corso: Laurea Magistrale in Economia e diritto (cod. 9221)
Conoscenze e abilità da conseguire
The goal of this course is to provide students with theoretical as well as applied knowledge of frameworks and tools for measuring, interpreting and improving business performance and assessing financial risk. In particular, at the end of the course students will be able to: • use financial statement information to analyze business performance; • implement a management system based on the use of performance ratios; • design a performance measurement system to support management control tasks.
Contenuti
Financial Accounting vs Management Accounting (chapter 1)
Financial Statements: accounting concepts and principles (chapter 2)
Financial statement analysis (chapters 3-11)
Measuring and reporting financial position (Statement of financial position) (chapters 5-6-7-8)
Measuring and reporting earnings (Income statement) (chapter 9)
Measuring and reporting cash flows (Statement of cash flow) (chapter 9)
Measuring and reporting investments by and distribution to owners (Statement of changes in stockholders' equity) (chapter 8)
Testi/Bibliografia
Marshall, McManus, Viele, FINANCIAL ACCOUNTING, McGraw-Hill Create™ eBook, ISBN: 9781307577129 available at
https://create.mheducation.com/shop/#/catalog/details/?isbn=9781307577129
(excluding chapters 4 and 10).
Metodi didattici
Slides and cases
Modalità di verifica e valutazione dell'apprendimento
Written test
Strumenti a supporto della didattica
Slides and additional material can be found at https://iol.unibo.it
Orario di ricevimento
Consulta il sito web di Carlotta Del Sordo