47736 - ACCOUNTING

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.

Contenuti

The course comprises two modules: 1) Financial accounting (February-March), 2) Management accounting (April-May).

1) Financial accounting

• Class 1: Accounting in action 1/2
• Class 2: Accounting in action 2/2
•  Class 3: The recording process
•  Class 4: Adjusting the accounts
•  Class 5: In-class exercises
•  Class 6: Completing the accounting cycle
•  Class 7: Accounting for Merchandising Operations
•  Class 8: Inventories
•  Class 9: In class exercises
•  Class 10: Mock exam

2) Management accounting

• Class 1: Introduction to Module 2 and costs basics
• Class 2: Costs behaviour and cost-volume-profit relationship
• Class 3: Absorption costing
• Class 4: Short-term decision making
• Class 5:In class exercises
• Class 6: Pricing
• Class 7: Budgeting
• Class 8: Variance analysis
• Class 9: In class exercises
• Class 10: Mock exam

Testi/Bibliografia

Financial accounting

Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting: IFRS edition, 3rd edition, Hoboken, NJ: Wiley, 2015, ISBN: 978-1-118-97808-5. Chapters 1, 2, 3, 4, 5, 6.

Management accounting

Bhimani A, Horngren CT, Datar SM and Rajan MV (2008), Management and cost accounting, 4th edition, FT/Prentice Hall (Ch. 2, 8, 12, 14, 15).

Carey M, Knowles C and Towers-Clark J (2011), Accounting - A Smart Approach, Oxford University Press (Ch. 11, 14)

Two separate booklets, one for FA and one for MA, are available at Copisteria Asterisco, Via Belle Arti 31

Metodi didattici

Lectures and in class interactive exercises

Modalità di verifica e valutazione dell'apprendimento

Written exam

Marking system

• <18: fail
• 18-23: sufficient
• 24-27: good
• 28-30: very good 
• 30 e lode: excellent

Orario di ricevimento

Consulta il sito web di Paolo Ferri