- Docente: Rebecca Levy Orelli
- Lingua di insegnamento: Italiano
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Rimini
- Corso: Laurea Magistrale in Amministrazione e gestione d'impresa (cod. 8842)
Contenuti
Introduction to acconting
The conceptual framework of financial accounting
The Double Entry Accounting System
The accounting equation
Basic financial accounting elements (Assets, Liabilties, Equity)
Depreciation and Amortization
Statement of financial position
Statement of financial performance
Accounting for decision making
Relevant costs for decision making
Testi/Bibliografia
The course is based on lecturer's material, slides and exercizes.
For further readings you can consider the Financial Reporting course Bibliography section, particularly: Accounting: what the numbers mean, David H. Marshall, Wayne W. McManus, Daniel F. Viele - 10. ed, New York: McGraw-Hill, 2014. There is no need to use the book for the crash course.
Metodi didattici
Slides, cases and exercizes
Modalità di verifica e valutazione dell'apprendimento
Written exam with no marks (pass/fail)
Strumenti a supporto della didattica
https://elearning-cds.unibo.it/course/view.php?id=12052
Orario di ricevimento
Consulta il sito web di Rebecca Levy Orelli