- Docente: Paolo Ferri
- Crediti formativi: 9
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Moduli: Paolo Ferri (Modulo 1) Paolo Ferri (Modulo 2)
- Modalità didattica: Convenzionale - Lezioni in presenza (Modulo 1) Convenzionale - Lezioni in presenza (Modulo 2)
- Campus: Bologna
- Corso: Laurea in Business and economics/economia e gestione di impresa (cod. 8965)
Conoscenze e abilità da conseguire
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.
Contenuti
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
Testi/Bibliografia
The list of readings will be communicated in class
Metodi didattici
Lectures, seminars and exercises
Modalità di verifica e valutazione dell'apprendimento
Written exam
Orario di ricevimento
Consulta il sito web di Paolo Ferri