47736 - ACCOUNTING

Conoscenze e abilità da conseguire

By the end of this course students are able to: -demonstrate an understanding of fundamental financial accounting principles and management accounting techniques - accurately prepare financial statements, budgets, and accountability reports applying knowledge to practical scenarios. - apply accounting techniques to support business decisions. - assess international norms, standards, and practices - develop analytical rigor, attention to detail, and a commitment to accuracy.

Contenuti

The course comprises two modules: 1) Financial accounting 2) Management accounting.

1) Financial accounting

• Class 1: Accounting in action 1/2
• Class 2: Accounting in action 2/2
•  Class 3: The recording process
•  Class 4: Adjusting the accounts
•  Class 5: In-class exercises
•  Class 6: Completing the accounting cycle
•  Class 7: Accounting for Merchandising Operations
•  Class 8: Inventories
•  Class 9: In class exercises
•  Class 10: Mock exam

2) Management accounting

• Class 1: Introduction to Module 2 and costs basics
• Class 2: Costs behaviour and cost-volume-profit relationship
• Class 3: Absorption costing
• Class 4: Short-term decision making
• Class 5:In class exercises
• Class 6: Operating budget
• Class 7:Cash budget 
• Class 8: Variance analysis
• Class 9: Performance measurament
• Class 10: Mock exam

Testi/Bibliografia

Financial accounting

Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting: IFRS edition, 3rd edition, Hoboken, NJ: Wiley, 2015, ISBN: 978-1-118-97808-5. Chapters 1, 2, 3, 4, 5, 6.

Management accounting

Bhimani A, Horngren CT, Datar SM and Rajan MV (2008), Management and cost accounting, 4th edition, FT/Prentice Hall (Ch. 2, 8, 12, 14, 15).

Carey M, Knowles C and Towers-Clark J (2011), Accounting - A Smart Approach, Oxford University Press (Ch. 11, 14)

Garrison RA, Noreen, EW, Brewer PC, Montague NR (2024), Managerial Accounting, 18th edition, McGrow Hill (Ch. 11 pp.494-503 only; Ch. 12)

Two separate booklets, one for FA and one for MA, are available at Copisteria Asterisco, Via Belle Arti 31

Metodi didattici

Lectures and in class interactive exercises

Modalità di verifica e valutazione dell'apprendimento

Written exam

Marking system

• <18: fail
• 18-23: sufficient
• 24-27: good
• 28-30: very good 
• 30 e lode: excellent

Orario di ricevimento

Consulta il sito web di Paolo Ferri