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88187 - Principles Of Accounting (7 Cfu)

Docente: David William Young
Credits: 7
SSD: SECS-P/07
Language: English

Academic Year 2021/2022

                
                        Docente:
                        David William Young
                    
                        Credits:
                        7
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        English
                    
                        Moduli:
                        
                            David William Young
                            (Modulo 1)
                        
                            Satoshi Sugahara
                            (Modulo 2)
                        
                        Teaching Mode:
                        
                                    Traditional lectures (Modulo 1)
                                
                                    Traditional lectures (Modulo 2)
                                
                            Campus:
                            Forli
                        
                            Corso:
                            First cycle degree programme (L) in
                            Economics and business (cod. 9202)

                            Teaching resources on Virtuale

Learning outcomes

This course is designed to provide students with a solid basis of accounting. At the end of the course stdents 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 meaning of some of the more frequently used terms on a set of financial statements, such as depreciation, prepaid expenses, and allowances for doubtful accounts.