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Financial Accounting and Business Administration - Module: Financial Accounting - Stream B

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Financial Accounting - Stream B

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Academic year 2024/2025

Course ID
MAN0512A
Teachers
Giulio Caldarelli (Lecturer)
Year
1st year
Teaching period
Second term
Type
Basic
Credits/Recognition
6
Course disciplinary sector (SSD)
SECS-P/07 - business administration and management
Delivery
Formal authority
Language
English
Attendance
Obligatory
Type of examination
Written
Type of learning unit
modulo
Modular course
Financial Accounting and Business Administration - Integrated course (MAN0512)
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Sommario del corso

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Course objectives


The aim of the second module 'Financial Accounting' of the integrated course, is to develop a foundational understanding of bookkeeping, financial accounting, and the preparation of key financial statements. The course focuses on equipping students with practical skills for analyzing, measuring, and recording business transactions using bookkeeping techniques. Additionally, it aims to provide a fundamental understanding of how these transactions are communicated and reported through financial statements. Students will learn that accounting is the language of business, essential for communicating and evaluating the performance of an organization

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Results of learning outcomes

 

  • Analyze Business Transactions: Students will be able to accurately analyze and measure business transactions, understanding their impact on the financial statements.

  • Apply Bookkeeping Techniques: Students will demonstrate the ability of recording business transactions using standard bookkeeping techniques with the use of the journal and ledger postings.

  • Prepare Financial Statements: Students will be capable of preparing essential financial statements, such as the balance sheet, income statement, and cash flow statement, ensuring they reflect the true financial position and performance of an organization.

 

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Program

 

FINANCIAL ACCOUNTING (FA):

  1. The accounting cycle
  2. The accounting equation
  3. Accounting for ordinary business transactions
  4. Fixed assets
  5. Payroll
  6. Financing
  7. Shareholders' Equity
  8. Preparation of trial balance
  9. Overview of basic adjustments and closing entries
  10. Preparation of essential Financial statements (Balace sheet, Income Statement, Cash Flow statement)

 

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Course delivery

The course is articulated in 42 hours of formal in-class lecture time, as well as scheduled tutorials to help students with exercises on the lectures' topics.

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Learning assessment methods

The exam is in-class invigilated and consists of exercises and problems which will delivered via an online platform on the specific date/time. These will comprise: multiple-choice questions, recording of business transactions in the journal and the ledger, and the impact of some transactions on the financial statements. The exam will be held in presence in a computer lab.
The exam is worth 100% of this module.

Specific instructions will be sent beforehand via email. Please, check your institutional email, because all the emails are sent by Esse3 only to your institutional email (the one with the domain @edu.unito.it)

L'esame è sorvegliato in aula e consiste in esercizi e problemi che saranno forniti tramite piattaforma online nella data e ora specifica. Questi comprenderanno: domande a scelta multipla, registrazione delle transazioni aziendali nel giornale e nel libro mastro, e l'impatto di alcune transazioni sul bilancio. L'esame si terrà in presenza in un laboratorio informatico.
L'esame vale il 100% di questo modulo.

Istruzioni specifiche saranno inviate in anticipo via email. Si prega di controllare la vostra email istituzionale, perché tutte le email sono inviate da Esse3 solo alla vostra email istituzionale (quella con il dominio @edu.unito.it)."

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Support activities

Exercises, problems, and case studiues are available on Moodle.

In order to deepen your understanding about the topics of this course and to better prepare for the exam, use of the textbook is mandatory.

 We will use it as a textbook both in the course in "Financial Accounting and Business Administration" (1st year) and in the course in "Intermediate Financial Accounting" (2nd year). 

 

Suggested readings and bibliography



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Book
Title:  
Introduction to Financial Accounting - Concepts, Cases and Exercises
Year of publication:  
2019
Publisher:  
Giappichelli Editore
Author:  
Scagnelli, Gromis Di Trana, Venuti
ISBN  
Required:  
Yes


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