95626 - FUNDAMENTALS OF ACCOUNTING

Conoscenze e abilità da conseguire

This course is designed to provide students with a solid basis of accounting. At the end of the course students are able (a) to understand the difference between accrual accounting and cash flows; (b) to understand the nature of the information on the income statement, the balance sheet, and the statement of cash flows; (c) to know the basics of management accounting and cost analysis.

Contenuti

Introduction to accounting
Part One FINANCIAL ACCOUNTING
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Analysing and interpreting financial statements
Part Two MANAGEMENT ACCOUNTING
The relevance and behaviour of costs
Full costing
Budgeting

Testi/Bibliografia

Accounting and Finance for Non-Specialists twelfth edition, Peter Atrill and Eddie McLaney ©2022 Pearson, chapters 1-9.

Metodi didattici

The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.

Modalità di verifica e valutazione dell'apprendimento

Written exam.

The assessment of the preparation will be based on the following levels.

• Sufficient preparation and skills, expressed in substantially correct language: 18-22
• Technically adequate preparation, discrete analytical skills, even if not particularly deep, expressed in a correct language: 23-26;
• In-depth knowledge of the topics, good analytical and critical skills, mastery of specific terminology: 27-29;
• Very in-depth knowledge of the topics, critical analysis and connection skills, mastery of specific terminology: 30-30L.

 

The exam will be carried out on EOL for the written exam. All students must access the EOL platform with personal credentials to take the written test in presence.

Strumenti a supporto della didattica

The Virtuale website is available to students with slide and additional material.

Link ad altre eventuali informazioni

https://virtuale.unibo.it/course/view.php?id=37948

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli