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

prospectus pordenone
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ACCOUNTING 1
Prof.ssa Gina Rossi
Prof. Maurizio Massaro
Part 1
Aims
The aim of the course is to provide a foundation
for financial reporting and a familiarity
with financial accounting literature.
Contents
The course studies the usefulness of
financial reports to internal users and
examines accounting principles.
Lecture topics 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
reporting: balance sheets; income statement
and other accounting statements.
Pre-requisites
Business economics.
Bibliography
- F. CESCON, Rilevazioni e determinazioni
quantitative d’azienda, Giuffrè, Milano,
2004.
A detailed reading list on financial statement
analysis and a conceptual framework
will be handed out during the
course.
Part 2
Aims
The course aims to introduce the wide
field of studies concerning financial measurement
with reference to business performance
measurement. The course will
include theory and practical case studies.
Contents
The course aims to:
1. explain the meaning of ‘measurement’
and ‘performance’, propose a possible
way of measuring business performances
and illustrate the context in which this
process may be useful;
2. describe some business performance
measurement models;
3. study some of these models in depth:
profit and loss account, income statement,
financial statement;
4. investigate some of the main business
indexes and ratings concerning income,
development, financial equilibrium and
soundness;
5. blend accounting measures with market
measures.
Pre-requisites
Business economics
Bibliography
References to books, papers, reviews and
specific web sites will be given by the lecturer
at the beginning and through the
course.
Parts 1 and 2
Teaching arrangements
Lectures and tutorials.
Exam
There will be a three hour written examination.
BANKING OPERATIONS
Prof. Josanco Floreani
Aims
The course aims at providing a basic
knowledge of the main banking opera-