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

None.

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.

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.

• Make the most important journal entries.
• Evaluate some key element of an income statement and a balance sheet.
• Build a statement of financial performance.

• Demonstrate their competences, using an appropriate language.
• Read and evaluate business peformances using income statement, balance sheet and statement of cash flow.

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

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

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