Scheda completa del corso
Università di Bologna - a.a. 2024/25
Dipartimento: Scienze aziendali
| Laurea | Tipo | Piano di studi |
|---|---|---|
| SERVICE MANAGEMENT | LM |
FOR STUDENTS ENROLLED IN THE A.Y. 2023-24 FOR STUDENTS ENROLLED IN THE A.Y. 2024-25 |
| Sede | Lingua | Classe di laurea |
|---|---|---|
| Rimini | EN |
LM-77 - Scienze economico-aziendali |
| Corso | Modulo |
|---|---|
| PERFORMANCE MEASUREMENT AND REPORTING (I.C.) | FINANCIAL REPORTING AND ANALYSIS (6 cfu) |
| Altre suddivisioni del corso | |
| STRATEGIC COST MANAGEMENT IN SERVICE INDUSTRIES |
| Cfu | Lingua | SSD |
|---|---|---|
| 12 | IT |
SECS-P/07 Economia aziendale
|
Docente: Selena Aureli
Bibliografia
La visione della bibliografia e dei dati dei testi adottati è riservata agli abbonati
Programma di studi
The course will focus on the following topics:
1) Financial Accounting vs Managerial Accounting
2) Basic accounting concepts and principles (e.g. accrual accounting, going concern, materiality) and recap of horizontal model for bookkeeping
3) Financial Statements:
- The Balance Sheet
- Income Statement
- Cash flow statement
4) Common Size analysis and comparative analysis of company Financial Statements
5) Margins and profitability ratios and other financial ratios
6) Reporting and Disclosure: IAS/IFRS (IAS framework and some selected standards, e.g. IAS 16, IAS 36 )