Course 2017-2018 a.y.

Classes: 23 (I sem.)

Instructors:
Class 23: GABRIEL PEREIRA PUNDRICH

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.

• 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.

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.

To be defined and communicated at the beginning of the course.