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
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Analysing and interpreting financial statements
Reporting the financial results of groups of companies

Testi/Bibliografia

Financial Accounting for decision makers, 10th edition, Peter Atrill and Eddie McLaney ©2022 Pearson

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. For students attending classes (70%) written essay on selected topics to be discussed with the instructor.
The assessment of the preparation will be based on the following levels

• Sufficient preparation and skills: 18-22
• Technically adequate preparation: 23-26;
• In-depth knowledge of the topics: 27-29;
• Very in-depth knowledge of the topics: 30-30L.

The written exam will be carried out on EOL.

Strumenti a supporto della didattica

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

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli