Scheda insegnamento

  • Docente Selena Aureli

  • Crediti formativi 6

  • SSD SECS-P/07

  • Modalità didattica Convenzionale - Lezioni in presenza

  • Lingua di insegnamento Inglese

  • Campus di Rimini

  • Corso Laurea Magistrale in Amministrazione e gestione d'impresa (cod. 8842)


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

Istruzione di qualità Lavoro dignitoso e crescita economica

Anno Accademico 2022/2023

Conoscenze e abilità da conseguire

The course focuses on the basic concepts of financial accounting, which involves the preparation of financial statements. Students will be able to analyze and interpret three key financial statements ( the Income Statement, the Balance Sheet and the Cash Flow Statement) and other financial information like ratios and key performance indicators used by managers and investors in their decision making process. In addition, students will be able to detect differences in annual reports due to national and international accounting standards to better compare company financial performance


The course will focus on the following topics:

1) Financial Accounting vs Managerial Accounting

2) Basic accounting concepts (e.g. accrual accounting, going concern, materiality)

3) Financial Statements:

- The Balance Sheet

- Income Statement

- Cash flow statement

4) Common Size analysis and comparative analysis of company Financial Statements

5) Margins and profitability ratios and other financial ratios

6) Reporting and Disclosure: IAS/IFRS (IAS framework and some selected standards, e.g. IAS 16, IAS 36 )

7) Disclosure of Non-financial information: reporting of ESG (Environmental, Social and Governance) aspects through the Integrated Report


Selected chapters of the following book that will be listed by the professor during the first day of class and reported in the online teaching material :

"Accounting : what the numbers mean" by David H. Marshall, Wayne W. McManus, Daniel F. Viele - 10. ed, New York : McGraw-Hill, 2014


Teaching material (ppt slides and pdf files) distributed by the teacher and downloadable from the Unibo repository:VIRTUALE

Metodi didattici

The professor will give lectures in presence at Rimini Campus. Students will attend lectures, try to solve ongoing tests and problem sheets.

When applicable, external key speakers (e.g. company managers or foreign visiting professors) will be invited to give a lecture in class.

The lessons will be supported by power point slides.

During class, exercices will require the use of calculator or excel.

The last topic of the program (Dislcoure of Non financial reporting) will be delivered through an interactive game to be played in class. The game uses a special box with the necessary tools to create an Integrated REport. Students will be grouped in teams.

Modalità di verifica e valutazione dell'apprendimento

Students are assessed based on:

  • a written exam made by multiple choice questions, open questions and exercises (80% of the total grade) and
  • the participation to the interactive game that will be played in class during the course (20% of the total grade)

The written exam is always made by multiple choice questions, open questions and exercises. The exam is designed to assess the knowledge of students and their ability to use the concepts to solve problems.

Students have to enrol to the exam through Almaesami (this is compulsory).

If computer labs are available at Rimini Campus, the exam will be held in a computer lab, in front of the pc. Students might be organized in shifts on the same day, if their number exceed a certain threshold (i.e., the number of seats in the computer lab)

Attending classes in presence or not will not be evalutated by the professor.

Students will pass the exam with a grade of at least 18 out of 30. The following structure indicates the range of possible grandes:

< 18: insufficient (not passed)

18-23: sufficient

24-27: good

28-30: very good

30 cum laude: excellent


Strumenti a supporto della didattica


Orario di ricevimento

Consulta il sito web di Selena Aureli