•GUIDA ECONOMIA 07-08 - Università degli studi di Udine

prospectus udine
199
Lecture topics will include:
1. Business Administration
2. Concepts of Financial Accounting
3. A conceptual framework for Financial
Accounting
4. Economic concepts of capital and
income
5. Accounting systems and accounting
information: an accounting theory
6. The measurement and valuation of
assets and liabilities
7. The measurement of income and capital
8. The preparation of corporate financial
reports: balance sheets; income statements
and other accounting statements.
9. Financial statement analysis: a conceptual
framework
10. Profitability analysis
12. Financial position analysis
13. Fund statements
14. The role of financial statement analysis
in management control.
Pre-requisites
Business Economics.
Bibliography
- F. CESCON, Rilevazioni e determinazioni
quantitative d’azienda, Giuffrè, Milano,
2004.
- F. CESCON, Analisi finanziaria per il controllo
di gestione, Isedi, Novara, 2006.
A detailed reading list on the conceptual
framework for financial statement analysis
will be handed out during the course.
Teaching arrangements
Lectures and tutorials.
Exam
There will be a four-hour written examination.
FINANCIAL ACCOUNTING 1
(CdL BF, EC, SCSBM)
Prof. Eugenio Comuzzi
Prof.ssa Barbara Piccinato
Aims
The aim of the course is to introduce the
wide field of studies concerning enterprise
performance measurement. The
aim is to analyze the fundamental principles
related to the construction and analysis
of financial accounting and reporting.
Theoretical aspects as well as practical
cases will be analyzed during the course.
Contents
Part 1
1. Measuring enterprise performance. Some
introductory notes.
The meaning of measurement and performance.
Suggested processes and models
to measure performance and conditions.
2. Accounting systems, income statements
and balance sheets. Measuring income and
capital.
Income and Capital. The economic concepts
of income and capital. Various configurations,
principles and rules to determine
income and capital.
3. Accounting systems, income statements
and balance sheets. Purposes, content, rules
and principles governing corporate financial
accounting.
Technical aspects: specific objectives,
recording systems and tools, recording
methodologies, recording stages, recording
procedures.
4. Accounting systems, income statement
and balance sheets. Purposes, content, rules
and principles governing corporate financial
reporting.
Preparation of corporate financial reports,
balance sheets, income statements, other
accounting statements. External and
internal reporting. General principles,
structures and evaluation criteria.