SL2025  ACCOUNTING I: FUNDAMENTALS OF ACCOUNTING (A.A. 2024/2025)

• Unità Accademica

  Facoltà di Scienze Sociali

• Corso

  Licenza in Leadership and Management

Objective: The purpose of this course is to equip students with fundamental knowledge of financial accounting and reporting. Emphasis will also be placed on analyzing and interpreting financial information and statements. Upon completion of the course, students will have the ability to confidently read and comprehend a company's financial statements, as well as comprehend variations in values displayed in financial statements across different firms and timeframes.

Learning Outcomes: Students are not limited to notional learning, but are accompanied in a path of acquiring appropriate skills.
Contents: Beginning with an introduction to economic activity and its participants, this course will cover various types of companies, their definitions, and distinguishing characteristics. The main focus will then shift to the four financial statements utilized by external stakeholders to aid in decision-making:
The balance sheet provides a snapshot of a company's assets, liabilities, and owners' equity at a specific point in time.
The income statement discloses a company's revenue, expenses, and profits over a designated period. It includes sales figures and the various expenses incurred during that timeframe.
The statement of changes in equity that provides details the alterations in a company's equity over a specified period.
The cash flow statement which presents a company's cash flow activities, particularly focusing on its operational, investing, and financing activities over a given duration.

Methodology: The course will be provided through frontal lectures.

Means of evaluation: The exam includes two parts: a written and an oral exam which will be usually held on the same day.
Part I - (Written exam) which is, in turn, made of two parts (A and B): Part A: multiple choice questions;
Part B: open questions.
Part II - (Oral exam) Students may be asked to discuss their written answers and to focus on some specific theoretical issues.

• Informazioni
• Docenti
• Orario lezioni/Aula
• Bibliografia

Informazioni

• Semestre: 1° Semestre
• ECTS: 5

Docenti

Riccardo CIMINI

Tatjana GIRSCH-OPPOLZER

Orario lezioni/Aula

Orario delle lezioni non disponibile

Bibliografia

• John Wild, Ken Shaw and Kermit Larson, Fundamental Accounting Principle,(25th Edition) McGraw–Hill International Edition, 2021; R.H. Garrison, E.W. Noreen, Managerial Accounting (14Th Edition) McGraw–Hill International Edition, 2018. Additional material will be suggested during the course.