Scheda insegnamento

Anno Accademico 2020/2021

Conoscenze e abilità da conseguire

Basic quantitative methods for the economic-financial analysis of the business decision process and for the interpretation of the management results.


The course provides a framework for understanding and analyzing both financial and managerial accounting as well as broader managerial issues. Lectures and readings provide an introduction to the following concepts: balance sheet, income statement, cash flows, different types of costs, present value techniques, capital budgeting and company valuation. Most of the topics presented during the course will also be analyzed using case studies, problems and exercises.


The following textbook is needed for a clear comprehension of the topics presented during the course (please, consider only the chapters suggested in the list below):

Anthony R., Hawkins D. and K. Merchant, "Accounting: Text and Cases”, 13/e, 2011, McGraw-Hill, ISBN 978-007-128909-2

To order the book, students can refer to the bookstore Pitagora Editrice - Via Saragozza 112 - 40135 Bologna - tel. 051/6446460.

A copy of the book is also available in the ‘Gian Paolo Dore' Library (www.biblioteche.unibo.it/ingegneria/), School of Engineering, Via Risorgimento 2, Bologna.

List of suggested chapters:

- Chapter 1. The Nature and Purpose of Accounting

- Chapter 2. Basic Accounting Concepts: The Balance Sheet

- Chapter 3. Basic Accounting Concepts: The Income Statement

- Chapter 11. The Statement of Cash Flows

- Chapter 13. Financial Statement Analysis

- Chapter 15. The Nature of Management Accounting

- Chapter 16. The Behavior of Costs

- Chapter 17. Full Costs and Their Uses

- Chapter 18. Additional Aspects of Product Costing Systems

- Chapter 26. Short-Run Alternative Choice Decisions

- Chapter 27. Longer-Run Decisions: Capital Budgeting

Metodi didattici

Students are encouraged to attend all classes. The course is designed so to stimulate class interaction and discussion. Most of the insights will emerge during class hours rather than as a result of a simple reading of the required teaching material. A deep understanding of cases and exercises can only be achieved through the class discussion and interaction between students and the instructor.

Some sessions are dedicated to case studies and in-class exercises. Students are invited to read carefully the content of each case/exercise in advance. This will help to better understand the theoretical concepts presented in class and to raise proper questions to successfully solve the case/exercise.

In order to incentivize the class participation, students might get additional points (from 0 to 3 points) on top of their final grade (please, refer to the exam section for more detailed information), depending upon their degree of class interaction.

Modalità di verifica dell'apprendimento

The final exam will consist of:

-) Two practical exercises and

-) A set of theoretical questions (multiple choices).

-) The practical part is aimed to assess students' ability to put in practice accounting techniques;

-) The theoretical part is intended to evaluate the level of understanding and knowledge of the theory.


Exam is scored using the following criteria:

-) Practical exercises: 56% of final grade (17 points)

-) Theoretical questions: 44% of final grade (13 points)


In order to pass the exam, students have to score at least 18 points.

The final grade might be increased up to 3 points, depending on the degree of class participation during the cases' discussion.

The exam will take place according to the timetable of the School and communicated through the platform AlmaEsami (https://almaesami.unibo.it). To sign in, students have to register on the platform.

Strumenti a supporto della didattica

During the course some slides will be video projected in the classroom. They will be downloadable from the following website https://iol.unibo.it/. The material is password protected; both user name and passwords will be communicated to students during the first day of class.

Some case studies, problems and exercises will also be presented throughout the course. Students will be able to download the texts from the same website. Solutions will be posted after the class.

The material related to the week classes (two sessions) will be posted on the website every Monday.

Orario di ricevimento

Consulta il sito web di Riccardo Fini