- Docente: Alessandro Caronti
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Information Science for Management (cod. 8014)
Learning outcomes
At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.
Course contents
Chapter 1 - The
accounting: the business world read through values; Chapter 2 - The
circuits and cycles of management: a representation of firms
for the analysis of business operations; Chapter 3 - The
determination of profit for the period and working capital;
Chapter 4 - The method applied to the system: the double-entry
method; Chapter 5 - Purchases of goods, Chapter 6 - Purchases of
services, Chapter 7 - The cost of labor; Chapter 8 -
Property,plants and equipment Chapter 9 - Sales, Chapter 10 -
Equity, Chapter 11 - Loans and investments in financial assets,
Chapter 12 - Let's take the stock of the situation; Chapter 13 -
The impact of management operations on income and on capital,
Chapter 14 - The role regulatory and
accounting standards in their assessments, Chapter 15 - The general
conditions and principles for the preparation of financial
statements; Chapter
16 - The assessment of tangible and intangible assets Chapter
17 - The valuation of inventories; Chapter 18 - The assessment of
qualifications and investments;
Chapter 19 - The assessment of credits; Chapter 20 - The assessment
of accruals, Chapter 21 - The assessment of cash, Chapter 22 - The
evaluation of provisions for risks and charges, Chapter 23 -
Assessing the TFR , Chapter 24 - The
assessment of debts, Chapter 25 - Let's take the stock of the
situation, Chapter 26 - The financial statements: the formal
aspects, Chapter 27 - The economic and financial
communication
Office hours
See the website of Alessandro Caronti