Course Unit Page


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

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

Academic Year 2021/2022

Learning outcomes

The student is expected to familiarize with accounting and prepare them to deal effectively with this subject in the international arena of the cultural sector and the arts. The course is focused on both financial and management accounting, theory and practice. At the end of the course, the student is expected to read and understand financial statements and use management accounting techniques for decision making in private, public and non-profit cultural organizations.

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.

Cases on financial and managemnet accounting decision making will be presented and discussed during lectures, ei British Museum, RAI, BBC, Sydney Opera House, New Orleans Jazz Festival, etc.

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 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