The course is designed to provide a basic understanding of financial accounting related to the different enterprise areas. Specific attention will be devoted to the preparation and understanding of the financial statements. Real business cases will be used in the main lectures. Student groups will develop some collateral activities.
1st part – Accounting:
- Introduction to Business Administration and Financial Accounting;
- Analyzing and Recording Transactions;
- Accounting for Merchandising Activities and Merchandise Inventory;
- Current and Long-term Liabilities
- Adjusting Accounts:
- Closing Entries and presentation of Financial statement.
2nd part – Business Administration:
- The enterprise as a system;
- The environment influence;
- Corporate governance;
- The Administration and Finance Department;
- Managerial accounting;
- Internal Control and Cash Flow analysis;
- Financial Statements analysis
- Business cases.
The course is divided into two semester. Written exam at the end of each semester, Erasmus students can attend only one semester (5 CFU course).
Course material (business cases, exercises, etc.) will be provided during the lessons and via www.klips.it