PRINCIPLES OF ACCOUNTING
Instructional goals
The course will give the students the basics of financial reporting and financial statements analysis
Prerequisites
No
Course Contents
1. Introduction to accounting
2. Introduction to the analysis of firms' performance
Reference Books
• G. Fiori - R. Tiscini (2022) Fundamentals of accounting (in progress)
• Slides set of the course.
Teaching Methods
Frontal lectures, practical team-work, case studies, guest speakers, financial chronicle discussion
Assessment Method
Written exam. The written exam will include multiple choice tests and practival exercises
Thesis assignment criteria
None
Does the syllabus cover sustainability topics?
Si
Week 1 Contenuto sessioni on line e on campus
Financial information: external reporting and managerial accounting. The manangement cycle. Financial reporting and users decisions. Financial statements for the representation of business activities
Week 2 Contenuto sessioni on line e on campus
Accounting for financing and purchasing.
Week 3 Contenuto sessioni on line e on campus
Accounting for sales activities. Business cases.
The accrual principle
Week 4 Contenuto sessioni on line e on campus
Balance sheet and income statement. Adjustments: Estimating Profit and Loss.
Week 5 Contenuto sessioni on line e on campus
The Accrual Principle
Week 6 Contenuto sessioni on line e on campus
Adjustments on Current Expenses and Revenues
Week 7 Contenuto sessioni on line e on campus
Adjustments on-going services
Week 8 Contenuto sessioni on line e on campus
Balance sheet and income statement. Generally accepted accounting principles
Week 9 Contenuto sessioni on line e on campus
Performance measurement principles: solvency analysis.
Week 10 Contenuto sessioni on line e on campus
Performance measurement principles: profitability and financial risk analysis.
Week 11 Contenuto sessioni on line e on campus
Cost-volume-profit analysis, Profitability ratios. Financial risk ratios, working capital analysis.
Week 12 Contenuto sessioni on line e on campus
Accounting and non financial disclosure.
Exercises and Trial test.