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47736 - ACCOUNTING

Anno Accademico 2021/2022

                
                        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: 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: In class exercises
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: In class exercises
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.

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)

Two separate booklets, one for FA and one for MA, are available at Copisteria Asterisco, Via Belle Arti 31

Metodi didattici

Lectures and in class interactive exercises

Modalità di verifica e valutazione dell'apprendimento

Written exam

Marking system

• <18: fail
• 18-23: sufficient
• 24-27: good
• 28-30: very good
• 30 e lode: excellent

Strumenti a supporto della didattica

Course tutor: Jonada Tafa

jonada.tafa2@unibo.it

Orario di ricevimento

Consulta il sito web di Paolo Ferri

SDGs

L'insegnamento contribuisce al perseguimento degli Obiettivi di Sviluppo Sostenibile dell'Agenda 2030 dell'ONU.