- Docente: Rebecca Levy Orelli
- Credits: 10
- SSD: SECS-P/07
- Language: English
- Moduli: Rebecca Levy Orelli (Modulo 1) Rebecca Levy Orelli (Modulo 2) Cristina Gianfelici (Modulo 3)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2) Traditional lectures (Modulo 3)
- Campus: Rimini
- Corso: First cycle degree programme (L) in Economics of Tourism (cod. 8847)
Learning outcomes
The course aims to introduce students to accounting and prepare them to deal effectively with this subject in the international arena. To that end, we will focus on both financial and management accounting theory and practice. At the end of the course, the students will be able to understand double entry bookkeeping rules, prepare and read financial statements, understand the rules of international accounting standards, and use management accounting techniques for decision making.
Course contents
Learning Module I
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Learning Module II
Measuring and reporting cash flows
Analysing and interpreting financial statements
Relevant costs for decision making
Cost–volume–profit analysis
Learning Module III - Exercizes
Class exercizes and cases on accounting and reporting
Readings/Bibliography
Accounting and Finance: An Introduction with MyAccountingLab Access Card, 9/E Peter Atrill, Eddie McLaney
ISBN-10: 9781292204482
ISBN-13: 978-1292204482
Module I - Chapters 1, 2, 3, 4, 5
Module II - Chapters 6, 7, 8, 9, 10
Teaching methods
Slides and cases
Assessment methods
The grading system is based on a combination of written exam and assignments by
- Written exam 20/30
- Team assignments 10/30
Teaching tools
Office hours
See the website of Rebecca Levy Orelli
See the website of Cristina Gianfelici
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.