32512 - FINANCIAL AND MANAGEMENT ACCOUNTING

Conoscenze e abilità da conseguire

The goal of this course is to provide students with theoretical as well as applied knowledge of frameworks and tools for measuring, interpreting and improving business performance and assessing financial risk. In particular, at the end of the course students will be able to: • use financial statement information to analyze business performance; • implement a management system based on the use of performance ratios; • design a performance measurement system to support management control tasks.

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, plan and equipment. Investment property. Intangible assets. Leases.

Testi/Bibliografia

IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 40; IAS 38; IAS 17; IAS 36

Metodi didattici

Lectures, tutorials

Modalità di verifica e valutazione dell'apprendimento

Written test

Strumenti a supporto della didattica

Slide set, lecture handouts

Orario di ricevimento

Consulta il sito web di Luca Baccolini