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

This course offers an introduction to accounting fundamentals, financial statements and the financial reporting process from the user's perspective. Students will learn essential accounting concepts and principles, along with how a firm's economic transactions are recorded in financial statements and related disclosures.

The course aims to equip students with the skills needed to read and analyze financial statements, while also preparing them for more advanced courses in financial statement analysis.

Testi/Bibliografia

Weygandt, Jerry J.; Kimmel, Paul D. and Kieso, Donald E. (2022) Financial Accounting: IFRS Edition, 5th. Edition. John Wiley & Sons.

Case studies and support material delivered or assigned in class

www.iasb.org

Lectures and readings will be in English (only)

Metodi didattici

Classes are structured around interactive lectures and discussions focused on financial accounting concepts and practices.

Short cases involving corporate financial statements will be utilized to illustrate key accounting concepts and examine firms' disclosure strategies. Students are expected to complete assigned problems, readings, and case studies in preparation for each class.

Modalità di verifica e valutazione dell'apprendimento

Here it is only reported a quick summary of the assessment rules, please refer to all ruls published on Virtuale: https://virtuale.unibo.it/

For both Modules 1 and 2, the assessment is based on two elements:

a) the written exam grade and b) a group project.

The exam can be taken by passing two mini-exams or the final exam.

Mini-exams: the first mini-exam is organized at the end of the first cycle of lessons, the second mini-exam and full exam are organized at the end of the entire course

All information about the valuation rules, acceptance (or rejection) of the exam grade and other details are reported in the Syllabus published on Virtuale.

Please refer to the link reported above.

Strumenti a supporto della didattica

All resources will be published on Virtuale.

Orario di ricevimento

Consulta il sito web di Eleonora Monaco

Consulta il sito web di Luca Baccolini