47736 - Accounting

Learning outcomes

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.

Course contents

The course gives an overview mainly of financial and management accounting.

The first module (Financial Accounting) explores the following topics:

• Overview on Accounting
• Key financial accounting concepts and principles;
• Annual financial statement: documents and contents;
• Basic analytical tools that allow financial statement users to make fundamental interpretations of a company's financial position and results of operations;
• The bookkeeping process

Upon completion of the second module (Management Accounting), students should be able to:

• Understand the role of management accounting information in contemporary organizations;
• Understand costs behaviour for planning, controlling and decision making processes;
• Examine how management accounting information can be used in the context of a variety of short- and long-term decision problems, ranging from costing to pricing and outsourcing;
• Develop a simple budget and investigate relevant variances.

Readings/Bibliography

The list of readings will be provided in class.

A booklet containing the readings will be available, when the course starts.

Teaching methods

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

Assessment methods

Compulsory written exam.

Teaching tools

All news and information related to the course and further teaching materials will be available on the e-learning platform (Insegnamenti online).

Office hours

See the website of Cristina Gianfelici

See the website of Paolo Ferri