47736 - ACCOUNTING

Scheda insegnamento

  • Docente Paolo Ferri

  • Moduli Cristina Gianfelici (Modulo 1)
    Paolo Ferri (Modulo 2)

  • Crediti formativi 9

  • SSD SECS-P/07

  • Modalità didattica Convenzionale - Lezioni in presenza (Modulo 1)
    Convenzionale - Lezioni in presenza (Modulo 2)

  • Lingua di insegnamento Inglese

Anno Accademico 2019/2020

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.

Programma/Contenuti

The course comprises two modules: 1) Financial accounting, 2) Management accounting

1. Financial accounting

The module covers the following topics

  • accounting in action
  • the recording process
  • statement of cash flows
  • adjusting the accounts and completing the accounting cicle
  • accounting for merchandising and operatins; Inventories
  • plant assets, natural resources and intangible assets

2. Management accounting

The module covers the following topics

  • costs basic
  • cost-volume-profit relationship
  • indirect cost allocation
  • short-term decision making
  • capital investment decisions
  • budgeting
  • flexible budgets, variances and management control

Testi/Bibliografia

The list of readings will be communicated in class

Metodi didattici

Lectures, seminars and exercises

Modalità di verifica dell'apprendimento

Written exam

Orario di ricevimento

Consulta il sito web di Paolo Ferri

Consulta il sito web di Cristina Gianfelici