95626 - FUNDAMENTALS OF ACCOUNTING

Anno Accademico 2021/2022

  • Docente: Rebecca Levy Orelli
  • Crediti formativi: 6
  • SSD: SECS-P/07
  • Lingua di insegnamento: Inglese
  • Modalità didattica: Convenzionale - Lezioni in presenza
  • Campus: Cesena
  • Corso: Laurea Magistrale in Digital transformation management (cod. 5815)

Conoscenze e abilità da conseguire

This course is designed to provide students with a solid basis of accounting. At the end of the course students 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 basics of management accounting and cost analysis.

Contenuti

Introduction to accounting
Part One FINANCIAL 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
Part Two MANAGEMENT ACCOUNTING
The relevance and behaviour of costs
Full costing
Budgeting

Testi/Bibliografia

Accounting and Finance for Non-Specialists 11th edition, Peter Atrill and Eddie McLaney ©2019 Pearson, chapters 1-9.

Metodi didattici

The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.

Modalità di verifica e valutazione dell'apprendimento

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.

Strumenti a supporto della didattica

The Virtuale website is available to students with slide and additional material before the beginning of the course. Virtuale direct link [https://virtuale.unibo.it/course/view.php?id=27957] .

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli

SDGs

Imprese innovazione e infrastrutture Consumo e produzione responsabili Lotta contro il cambiamento climatico Partnership per gli obiettivi

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