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Accounting (2008-2009)
Anno Accademico:
2008-2009
Insegnamento:
013EC
Accounting
Obiettivi:
This is an introductory graduate level course in Financial Accounting. As such it is about decision making using financial information. While the objective is not to make you experts in nuts and bolts accounting such as entries and financial statement preparation, a certain amount rolling-up your sleeves is required to understand what accounting is all about and how it is being using by internal and external decision makers. .
Collegamento con altri insegnamenti:
The course will use a variety of methods including lectures and discussions. Good preparation is essential to getting the most out of this class.
Programma:
Remember that you will in most cases be dealing with expert accountants and it is important to be able to understand the ramifications of what he or she advices you to do in certain circumstances. It is also important to note that while there is some emphasis on US Generally Accepted Accounting Principles, we also cover International Accounting Standards. Building on contemporary research, practice, expertise and experience, we will identify and explore key issues in Financial Accounting such as ethics, decision making, measuring profits, financial statements and financial statement analysis. We will articulate how managerial actions within an accounting framework will affect the business activities of enterprise both from a long- and short-term perspective.
The concepts and principles that you will learn in this course are equally applicable in most situations in most countries around the world
CH. 1 Accounting and the Business Environment
CH. 2 Recording Business Transactions
CH. 3 The Adjusting Process
Appendix 3A Alternative Treatment of Prepaid Expenses and Unearned Revenues
CH. 4 Completing the Accounting Cycle
Appendix 4A Reversing Entries: An Optional Step
CH. 5 Merchandising Operations
Appendix 5A Work Sheet for a Merchandising Business
Appendix 5B Accounting for Merchandise in a Periodic Inventory System
CH. 6 Merchandise Inventory
Appendix 6A Accounting for Inventory in a Periodic System
CH. 8 Receivables
Appendix 8A Discounting a Note Receivable
CH. 9 Plant Assets and Intangibles
CH. 10 Current Liabilities, Payroll, and Long-Term Liabilities
Appendix 10A The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization
Appendix 10B Retiring and Converting Bonds Payable
CH. 11 Corporations: Paid-In Capital and the Balance Sheet
CH. 12 Corporations: Effects on Retained Earnings and the Income
Statement
CH. 13 The Statement of Cash Flows
Appendix 13A Preparing the Statement of Cash Flows by the Direct Method
CH. 18 Cost-Volume-Profit Analysis
Appendix 18A Variable Costing and Absorption Costing
CH. 19 Short-Term Business Decisions
CH. 20 Capital Investment Decisions and the Time Value of Money
Testi consigliati:
Horngren Harrison Oliver, “Financial and managerial accounting”, Edizione Chapters 1-23, Casa Editrice Pearson Higher Education, ISBN -10 0137008457, ISBN – 13 9780137008452
Ultimo aggiornamento: 11-12-2013 - 16:24