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47736 - ACCOUNTING

Anno Accademico 2020/2021

                
                        Docente:
                        Paolo Ferri
                    
                        Crediti formativi:
                        9
                    
                        SSD:
                        SECS-P/07
                    
                        Lingua di insegnamento:
                        Inglese
                    
                        Modalità didattica:
                        Convenzionale - Lezioni in presenza
                        
                            Campus:
                            Bologna
                        
                            Corso:
                            Laurea in
                            Business and economics/economia e gestione di impresa (cod. 8965)

                            Risorse didattiche su Virtuale

Conoscenze e abilità da conseguire

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.

Contenuti

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

Testi/Bibliografia

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)

Metodi didattici

Lectures and in class interactive exercises

Modalità di verifica e valutazione dell'apprendimento

Assessment methods will be presented in class

Orario di ricevimento

Consulta il sito web di Paolo Ferri