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Course 2017-2018 a.y.

30336 - ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS


BIG
Department of Accounting

Course taught in English


Go to class group/s: 23

BIG (6 credits - I sem. - OB  |  SECS-P/07)
Course Director:
GABRIEL PEREIRA PUNDRICH

Classes: 23 (I sem.)
Instructors:
Class 23: GABRIEL PEREIRA PUNDRICH


Course Objectives
The subject introduces students to accounting and provides methodologies relating to the preparation, composition, reading and analysis of financial reports in an international perspective for external parties and management. In particular, the course deals with
  • Accounting.
  • Preparation of financial statements.
  • Analysis of financial statements.
  • Define and illustrate cost objects, direct costs, and indirect costs.
  • Analysis of contribution margin, breakeven point, and cost-volume-profit analysis.
The aim of this course therefore is to let students achieve knowledge and skills in respect of financial statements for external and internal users. These can be summarized as follows
  • Understanding the accounting methodology with reference to the processes of data classification, gathering and recording.
  • Drawing up yearly reports, classifying them according to the accounting schemes.
  • Analyzing and interpreting reports in order to determine the company's performance.
  • Applying accounting information in external and internal decision contexts of a business.

Intended Learning Outcomes
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Course Content Summary
  • Financial Accounting.
  • Financial statement valuations.
  • Financial statement analysis and cash flow statements reporting.
  • Review the concepts of contribution margin, breakeven point, and cost-volume-profit analysis.

Teaching methods
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Assessment methods
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Detailed Description of Assessment Methods
The assessment method for Accounting and Financial Statements Analysis consist on a multiple-choice partial exam evaluating the first-half of the course, followed by a second-half examination consisting in multiple-choice and open-ended questions.
Additionally, students develop a collaborative group assignment, where a report and presentation on their project is delivered.

Textbooks
To be defined and communicated at the beginning of the course.
Last change 12/06/2017 12:41