Insegnamento a.a. 2023-2024

20352 - PRECORSO DI CONTABILITA' E BILANCIO / FINANCIAL ACCOUNTING - PREPARATORY COURSE

Dipartimento di Accounting / Department of Accounting

Orario di ricevimento / Student consultation hours
Orario delle lezioni / Class timetable
Calendario esami / Exam timetable

Per la lingua del corso verificare le informazioni sulle classi/
For the instruction language of the course see class group/s below
Vai alle classi / Go to class group/s: 2
TS (I sem. - P)
Docente responsabile dell'insegnamento / Course Director:
FRANCO FLAVIO MIROGLIO

Classes: 2 (I sem.)
Instructors:
Class 2: PATRIZIA TETTAMANZI

Class group/s taught in English

Advanced: Lezioni erogate in modalità sincrona e asincrona in aula e a distanza

Suggested background knowledge

None.

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

Despite its short span, this course covers most of important accounting topics including:

  • The double-entry accounting system.
  • Accounting for common transactions.
  • Financial statement preparation (including income statement, balance sheet, and cash flow statement), and basic financial ratio analysis.
  • Upon completion of the course, students are expected to understand the basics of accounting terminology.
  • How to generate accounting information and prepare financial statements, and how to interpret the accounting information.

Intended Learning Outcomes (ILO)

KNOWLEDGE AND UNDERSTANDING

At the end of the course student will be able to...
  • Make the most important journal entries.
  • Evaluate some key element of an income statement and a balance sheet.
  • Build a statement of financial performance.

APPLYING KNOWLEDGE AND UNDERSTANDING

At the end of the course student will be able to...
  • Demonstrate their competences, using an appropriate language.
  • Read and evaluate business peformances using income statement, balance sheet and statement of cash flow.

Teaching methods

  • Face-to-face lectures
  • Online lectures
  • Exercises (exercises, database, software etc.)
  • Case studies /Incidents (traditional, online)

DETAILS

The course balances theoretical frameworks and practical use of methodologies in solving problems and exercises.


Assessment methods

  Continuous assessment Partial exams General exam
  • Individual assignment (report, exercise, presentation, project work etc.)
 x    

ATTENDING AND NOT ATTENDING STUDENTS

to be intended as self evaluation opportunities that may be given during the course


Teaching materials


ATTENDING AND NOT ATTENDING STUDENTS

The main course material is uploaded on Bboard platform, and include:

  • Slides
  • Exercises
  • Cases
  • Suggested readings: SHORT, LIBBY, LIBBY, Financial Accounting, McGrawHill (SLL), 7th Edition
Last change 05/07/2023 16:49