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Advanced Accounting (2009-2010)
Anno Accademico:
2009-2010
Insegnamento:
047EC
Advanced Accounting
Docente:
Guido Modugno
Obiettivi:
The course is designed to improve students' understanding of companies' financial statements and assess their financial position and performance.
A second important objective is to make students able to prepare the pro-forma income statement and balance sheet of a company.
Moreover, students are expected to learn how consolidated financial statements are prepared.
Collegamento con altri insegnamenti:
Participants which want to attend the course must have good knowledge of financial accounting.
Programma:
1) financial accounting: some further elements on different systems
2) Financial Statement Analysis: the methodology
3) Reclissified Financial Statements
4) Ratio Analysis
5) A case study of financial statement Analysis
6) Business Planning: forecasting performance and fiancial position
7) Consolidation of Financial Statements
8) An introduction to Managerial Accounting: cost allocation, relevant costs, behavioural aspects of the budgeting process
Testi consigliati:
Horngren Harrison Foster: Financial and Managerial Accounting, Pearson International Edition, second edition
Ultimo aggiornamento: 11-12-2013 - 16:27