First part: Essentials of accounting
Basic concept and the Balance Sheet
Balance sheet changes and income measurement
Statement of Cash flows
Analisys of Financial Statements
Second part: Elements of Financial Mathematics
Third part: The objective of the firm and the Economic Nature of the Firm
Fourth part: Investment decisions (NPV, IRR,PBP)
Fifth part: Essentials of cost accounting
Fixed costs, variable costs and Cost-Volume-Profit Analysis
Direct costs, indirect costs and full cost accounting
R. N. Anthony, L.K. Breitner, D.M. Macrì, Il bilancio - Analisi economiche per le decisioni e la comunicazione della performance – quarta edizione + materiale didattico on-line, 2008. McGraw-Hill
Dispense docente
Learning Objectives
Learn how to interpret and analyze an income statement and a balance sheet
Learn how to measure the profitability of a project and / or of a company as a whole
Learn how to perform an analysis of contribution and interpret the relationship between cost, volume and profits
Prerequisites
None
Teaching Methods
Lectures
Type of Assessment
Written test
Course program
First part: Essentials of accounting
Basic concept and the Balance Sheet
Balance sheet changes and income measurement
Statement of Cash flows
Analisys of Financial Statements
Second part: Elements of Financial Mathematics
Third part: The objective of the firm and the Economic Nature of the Firm
Fourth part: Investment decisions (NPV, IRR,PBP)
Fifth part: Essentials of cost accounting
Fixed costs, variable costs and Cost-Volume-Profit Analysis
Direct costs, indirect costs and full cost accounting