Argomenti dell'insegnamento
• The role of accounting in business, • Recording business transactions, • The adjusting and closing process, • Merchandising operations, • Receivables, Fixed assets, • Investments, • Liabilities, Equity, • Statement of cash flows.

Modalità di insegnamento
The class will combine in-class explanation of the background material, problem-solving and some case discussions. Students will be expected to have read the background material and to have worked on the solution of assigned problems before coming to class. This will allow for a more efficient use of class time to cover only the more complex issues and to apply the theoretical concepts to realistic situations.

Obiettivi formativi e risultati di apprendimento (ulteriori info.)
At the end of this course, the students should be able to prepare a set of financial statements representing the results of typical business operations, to evaluate the performance of a firm from its financial reports, and to use financial information in management decisions.

Modalità d'esame
written exam

Criteri di valutazione
• relevance, clarity, accuracy of answers; • clarity of presentation; • ability to apply methods (i.e. double-entry bookkeeping); • ability to compare, evaluate and contrast models (i.e. different methods of recognition and measurement); • ability to compare, evaluate and contrast data (i.e. financial statements).

Bibliografia obbligatoria

Weygandt, J.J., P.D Kimmel and D.E. Kieso, Financial Accounting, IFRS Edition, 5th edition, Wiley, 2022. ISBN: 978-1-119-78700-6 (e-book) or 978-1-119-78705-1 (hardcover).

Bibliografia facoltativa

none

Altre informazioni
none