84552 - ACCOUNTING AND FINANCIAL STATEMENTS

Conoscenze e abilità da conseguire

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. The aim of the course is to provide knowledge on accounting and more specifically on financial accounting. Students also learn to manage the bookkeeping process, financial statement analysis, Social and Environmental Accounting and Managerial Accounting. Students are able to make fundamental interpretations of a company's financial position and results of operations.

Contenuti

Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The bookkeeping process. The bookkeeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plant and equipment. Investment property. Intangible assets.

Testi/Bibliografia

Details will be provided in class

Metodi didattici

Lectures, tutorials

Modalità di verifica e valutazione dell'apprendimento

Written examination

Strumenti a supporto della didattica

Slide set, lecture handouts

Orario di ricevimento

Consulta il sito web di Luca Baccolini