- Docente: Paolo Ferri
- Credits: 9
- SSD: SECS-P/07
- Language: English
- Moduli: Paolo Ferri (Modulo 1) Paolo Ferri (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business and Economics (cod. 8965)
Learning outcomes
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.
Course contents
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
Readings/Bibliography
The list of readings will be communicated in class
Teaching methods
Lectures, seminars and exercises
Assessment methods
Written exam
Office hours
See the website of Paolo Ferri