A. PROVASOLI (a cura di), Bilancio d'esercizio: letture e casi, Egea, Milano, u.ed.
A. PROVASOLI, M. PINI, A. VIGANÒ, Financial Accounting - Rilevazioni per il ...
Preparatory course a.a. 2013 / 2014 Cod. 20352 FINANCIAL ACCOUNTING Instructor: FRANCO FLAVIO MIROGLIO Course taught in English
Course Objectives Accounting concepts and tools will be used in most of the master courses. Therefore all the students are required to have a good knowledge of accounting essentials before starting the program. So this pre-course aims at reviewing the basics of financial accounting, financial statement analysis. Students who have previously studied accounting only in Italian are STRONGLY ADVISED to attend this pre-course in order to learn the basic accounting terminology in English.
Course Content Summary In short, the pre-course reviews three main issues: • What are financial statement and balance sheet and which are the main items we find in them and the main principles discipline them • How the value of the main assets and liabilities is estimated for financial reporting purposes • How Cash flow statement can be constructs
Textbooks Materiale a supporto delle lezioni (lucidi, casi o letture) sarà predisposto ed erogato dal docente tramite B-learning Materiale di approfondimento: M. LIVATINO, N. PECCHIARI, G. POGLIANI, Elementi propedeutici di contabilità e bilancio, Egea, Milano, 2007 A. PROVASOLI (a cura di), Bilancio d’esercizio: letture e casi, Egea, Milano, u.ed. A. PROVASOLI, M. PINI, A. VIGANÒ, Financial Accounting - Rilevazioni per il bilancio d’esercizio e il bilancio consolidato, Mc Graw-Hill, 2010.
