Insegnamento a.a. 2025-2026

20352 - FINANCIAL ACCOUNTING - PREPARATORY COURSE

Department of Accounting

Course taught in English

Student consultation hours
Class timetable
Exam timetable
Go to class group/s: 1
AFM (I sem. - P) - FIN (I sem. - P) - GIO (I sem. - P) - IM (I sem. - P) - TS (I sem. - P)
Course Director:
FRANCO FLAVIO MIROGLIO

Classes: 1 (I sem.)
Instructors:
Class 1: TO BE DEFINED


Suggested background knowledge

The course aims to align students with the fundamental content of the subject taught in the three-year economics programs. No specific prerequisites are required; however, a basic knowledge of accounting and the economic-financial dimension of the company is useful.

Mission & Content Summary

MISSION

Accounting is the language of business, an important means of communication among various business parties. Among others, financial accounting speaks mainly to external information users, such as investors and financial analysts, who make decisions for many different purposes using the accounting information revealed in financial statements. So this course aims to prepare students for other graduate-level business courses for which accounting knowledge and skills can help to advance relevant knowledge.

CONTENT SUMMARY

Accounting concepts and tools will be used in most of the master courses.

Therefore all the students are required to have a good knowledge of accounting grounds before starting each program.

This preparatory course aims at reviewing the basics of Financial Accounting.

In short, the preparatory course reviews the following main issues:

•The role of Accounting.

•The process of accumulating, identifying, measuring and recording financial information.

•The framework for making business decisions using financial statements information.

•How to analyze the Income Statement, Balance Sheet and Statement of Cash Flows, with emphasis on valuation.


Intended Learning Outcomes (ILO)

KNOWLEDGE AND UNDERSTANDING

At the end of the course student will be able to...
  • Make Accounting entries for the most important operations
  • Evaluate financial reports ' elements
  • Prepare financial statements

APPLYING KNOWLEDGE AND UNDERSTANDING

At the end of the course student will be able to...
  • Demonstrate competence regarding the considered tools, using appropriate language.
  • Analyze the correct maintenance of a company's financial statements.
  • Interpret the results emerging from the financial statements.

Teaching methods

  • Lectures
  • Practical Exercises
  • Individual works / Assignments

DETAILS

The course will be delivered fully on-line in asyncronous mode

Please listen carefully to the introduction video in order to understand how to best benefit from the course.


Assessment methods

  Continuous assessment Partial exams General exam
  • Active class participation (virtual, attendance)
 x    

ATTENDING AND NOT ATTENDING STUDENTS

The course, beeing intended as a pre-course, does not foresee any formal exam.

however. the course materials uploaded are quite rich and includes test for self assessment, excel files to test independently the exercises reported in slides and videos.


Teaching materials


ATTENDING AND NOT ATTENDING STUDENTS

Teaching material include, for each subject area:

- slides 

- videos

- Exercises

- tests for self assessment

 

Last change 30/05/2025 09:22