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Home Eldi Metushi Didattica 2015/2016 Financial analysis and accounting + budgeting and cost accounting

Financial analysis and accounting + budgeting and cost accounting - Financial analysis and accounting

  • A.A. 2015/2016
  • CFU 6
  • Ore 40
  • Classe di laurea LM-77
Eldi Metushi / Professore a contratto

Business Administration. Principles of Accounting

Obiettivi del corso

The purpose of the course is to train students to understand why and how
accounting principles are used to develop financial statements, to learn basic
analytical techniques and to appreciate the difficulties involved in making decisions
using incomplete or imperfect information.
Generally accepted methods of presenting the financial condition and performance of
a firm will be outlined. In addition to manipulating, correcting, and summarizing data
to produce basic financial statements (balance sheet, income statement, etc.),
students will be instructed on recognizing the uses and limitations of such
Students will also develop the ability to understand the financial statements in
accordance with IFRS and determine the appropriate financial measures for the
common business transactions

Programma del corso

1- Uses of Accounting Information and the Financial Statements
2- Financial Statements and Accounting Principles
3- Financial Reporting and Analysis
4- Introduction to IFRS
5- Revenues recognition issues
6- Inventories
7- Tangible assets
8- Depreciation and non-current assets
9- Liabilities and financing costs
10-Investments and investments income
11- Deferred taxes and tax expence
12- Owner's equity
13- Introducing XBRL

Altre informazioni / materiali aggiuntivi

Bibliography and course materials will be made available to the students in the first day of class

Metodi didattici
  • Open lectures and case study discussions.
Modalità di valutazione
  • Oral exam