- Docente: Rebecca Levy Orelli
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
Accounting is the language of business. In business, we use accounting to report everything we do. Whether it is paying employees, issuing a dividend to shareholders or purchasing a capital asset, there is a need to report it. Bookkeeping ensures that we have a history of every economic activity. Summarizing all of these transactions into financial statements provides us with a general snapshot of our performance and position in the marketplace. Having this financial information at our fingertips is key to planning and decision making.
With the crash course it is possible to familiarize yourself with basic concepts of Financial and Management Accounting that can be applied to business scenarios, time and time again.
Course contents
Introduction to acconting
The conceptual framework of financial accounting
The Double Entry Accounting System
The accounting equation
Basic financial accounting elements (Assets, Liabilties, Equity)
Depreciation and Amortization
Statement of financial position
Statement of financial performance
Accounting for decision making
Relevant costs for decision making
Readings/Bibliography
The course is based on lecturer's material, slides and exercizes.
For further readings you can consider the Financial Reporting course Bibliography section, particularly: Accounting: what the numbers mean, David H. Marshall, Wayne W. McManus, Daniel F. Viele - 10. ed, New York: McGraw-Hill, 2014. There is no need to use the book for the crash course.
Teaching methods
Slides, cases and exercizes
Assessment methods
Written exam with no marks (pass/fail)
Teaching tools
https://elearning-cds.unibo.it/course/view.php?id=12052
Office hours
See the website of Rebecca Levy Orelli