- Docente: Selena Aureli
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
The course focuses on the basic concepts of financial accounting, which involves the preparation of financial statements. Students will be able to analyze and interpret three key financial statements ( the Income Statement, the Balance Sheet and the Cash Flow Statement) and other financial information like ratios and key performance indicators used by managers and investors in their decision making process. In addition, students will be able to detect differences in annual reports due to national and international accounting standards to better compare company financial performance
Course contents
1) Financial Accounting vs Managerial Accounting
2) Basic accounting concepts (accrual accounting)
3) Financial Statements: The Balance Sheet
4) Common Size analysis and ratios of liquidity and solvency
5) Financial Statements: The Income Statement
6) Comparative analysis, margins and profitability ratios
7) Financial Statements: The Cash Flow Statement
8) Reporting and Disclosure: IAS/IFRS (framework and some selected standards, e.g. IAS 18, 36 and 16)
9) Disclosure of Non-financial information (environmental, social and governance aspects) in light of EU Directive 2014/95/UE
Readings/Bibliography
Text book and additional material distributed in class (i.e. ppt slides)
Text book
Accounting : what the numbers mean, David H. Marshall, Wayne W. McManus, Daniel F. Viele. - 10. ed, New York : McGraw-Hill, 2014
Selected chapters that professor Aureli will communicate on the first day of class.
Additional reading
International financial reporting and analysis, David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik – 6. ed Andover: Cengage Learning, 2014
Teaching methods
Case studies, ongoing tests and problem sheets.
When applicable, students will have the possibility to interact with company managers and visiting professors
Assessment methods
Written examination
Teaching tools
Teaching materials presented in class will be made available to
the student in electronic format via the Internet.
You can donwload educational materials at: https://iol.unibo.it
Instructions will be provided the first day of class
Office hours
See the website of Selena Aureli