- Docente: Paolo Ferri
- Lingua di insegnamento: Inglese
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Bologna
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Corso:
Laurea Magistrale in
Direzione aziendale (cod. 0897)
Valido anche per Laurea Magistrale in Innovation and organization of culture and the arts (cod. 0902)
Contenuti
This crash course is an introductory course covering Financial Accounting and Management Accounting. Together the two components of the course provide a broad-based foundation of accounting and help understand the role it plays in a modern business.
Upon completion of the course, students should be able to
- Interpret primary financial statements;
- Understand how the accounting information can be used to make economic decisions;
- Understand costs behaviour for planning, controlling and decision making processes;
- Apply simple managerial accounting tools.
The course will cover the following subject areas:
FINANCIAL ACCOUNTING
Class 1: Basic double entry bookkeeping, introduction to statement of profit and loss and statement of financial position (cap. 2-3)
Class 2: Accruals, prepayments depreciation, bad and doubtfull debts (cap. 3-4)
Class 3: Company finance, company accounts, statement of cash flows (cap. 5-6-7)
Class 4: Interpreting financial statements. capital structure and investment ratios (cap. 8-9)
Class 5: Exercises
MANAGEMENT ACCOUNTING
Class 6: Costs and break-even analysis (cap. 10)
Class 7: Absorption costing (cap. 11 – ignore Activity based costing)
Class 8: Budgeting and variance analysis (cap. 12)
Class 9: Pricing and costs, Short-term decision making (cap. 13-14 – ignore Transfer pricing)
Class 10: Exercises
Testi/Bibliografia
Carey, Mary, Knowles, Cathy and Towers-Clark, Jane (2017) Accounting - A Smart Approach, Oxford University Press, ISBN 9780198745136
Additional readings may be delivered in class
Metodi didattici
Lectures and interactive learning excercises
Modalità di verifica e valutazione dell'apprendimento
written exam - 2 hours
Evaluation: pass/fail (no mark)
NB: if you fail both the main and deferred exams, the exam of “Business Models in Creative Industries” will include questions assessing your competences in Financial and management accounting.
Orario di ricevimento
Consulta il sito web di Paolo Ferri