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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 2020/2021

Course ID
MAN0512A
Teaching staff
Melchior Emanuele Gromis Di Trana (Lecturer)
Francesco Venuti (Lecturer)
Modular course
Year
1st year
Teaching period
Second term + Third term
Type
Basic
Credits/Recognition
6
Course disciplinary sector (SSD)
SECS-P/07 - economia aziendale
Delivery
Formal authority
Language
English
Attendance
Obligatory
Type of examination
Written
Prerequisites
business administration and accounting (first year)
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Sommario del corso

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Course objectives

The aim of the second part of the course (Financial Accounting part) is to develop a basic knowledge about financial accounting tools and methodologies. The purpose is to provide practical knowledge for analysing, measuring and recording business transactions (bookkeeping techniques), as well as providing the basic understanding of their communication/reporting throughtout corporate financial statements. Students need to understand that accounting is the language of business, and it can help to communicate and assess the performance of an organisation.

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Results of learning outcomes

BA+FA:

1) Start developing independent judgment of business facts.

2) Being able to identify and assess the key variables which are the base of a business or an organisation.

3) Being able to analyse the main features of a business entity in terms of core functions and processes as well as the possible related issues.

4) ability to analyse a business transaction and its financial measurement and communication.

5) record a business transaction on the main accounting books (ledger and journal).

6) understand the impact of business transaction on financial reports and been able to prepare them in their basic forms (balance sheet, income statement, cash fow statement)

7) identify key variables in assessing and judge the financial performance of a business

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Course delivery

The course is articulated in 42 hours of formal in-class lecture time, and in at least as many hours of at-home work solving practical exercises.

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Learning assessment methods

Exams during the health emergency situation

During the health emergency situation, the exam will be conducted on the Webex Platform in the form of a written exam on Moodle

First, you will access to the Webex platform through your institutional mail and the Professors will check your ID.

Second, you will start the written exam available on Moodle consisting of questions in the form of multiple-choice, cloze, calculations.

Some days before the exam, you will receive an email with the passwords to get the access the Webex session and with the password to start the written exam.

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).

Mark:

  • Each correct question is worth 0.5 points; sufficiency to pass the exam is reached with 18 points (i.e. 36 correct answers). There is no penalty for wrong answers.
  • The maximum score obtainable through the test is 27 (54 correct answers). The final mark will consider also the points achieved through the multiple choice tests you carried out during the course (for a maximum of 3 additional points).

More details on the Moodle Platform (Stream A).

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Support activities

Case studies

Exercises, simulations and real cases are available on Moodle.

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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 operations
  7. Shareholders' Equity
  8. Preparation of trial balance
  9. Adjustments and closing entries
  10. Preparation of basic Financial statements (Balace sheet, Income Statement, Cash Flow statement)

Suggested readings and bibliography

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Scagnelli S., Gromis di Trana M., Venuti F., Introduction to Financial Accounting, Giappichelli Editore, Torino, 2018.



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Note


“Le modalità di svolgimento dell'attività didattica potranno subire variazioni in base alle limitazioni imposte dalla crisi sanitaria in corso. In ogni caso è assicurata la modalità a distanza per tutto l'anno accademico”

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Last update: 22/02/2021 15:18
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