ID:
87182
Dettaglio:
SSD: Business Administration
Duration: 72
CFU: 9
Located in:
BERGAMO
Url:
BUSINESS ADMINISTRATION - 87-R/Business Administration Year: 1
Year:
2025
At the end of the course, students will be able to:
• Understand the fundamental principles of financial accounting and double-entry bookkeeping
• Record business transactions and prepare journal entries, ledgers, trial balances and adjusting entries
• Prepare the main financial statements (balance sheet, income statement, cash flow statement)
• Analyze and interpret financial statements using key ratios and performance indicators
• Apply accounting concepts and tools to practical cases
None
Metodi didattici
• Lectures and interactive discussion
• Practical exercises and accounting workshops
• Analysis of real business cases
For attending students, the assessment consists of two written tests: a midterm and a final exam. For non-attending students, the assessment consists of a single written exam, to be taken during the regular exam sessions.
All written tests include a combination of exercises, multiple-choice questions, and short open-ended questions. The open-ended questions are evaluated based on the relevance and completeness of the answer, clarity of exposition, and appropriate use of accounting terminology.
Part 1 – Accounting Records
· Role of accounting and its users
· Double-entry bookkeeping
· Journal entries, ledgers, trial balance
· Accrual vs cash accounting
· Adjusting entries and closing process
Part 2 – Financial Statement Preparation
· Structure and components of financial statements
· Basics of IFRS
· Preparation of balance sheet and income statement
· Cash flow statement fundamentals
Part 3 – Financial Statement Analysis
· Objectives and methods of analysis
· Profitability, liquidity and solvency ratios
· Common-size and trend analysis
· Interpretation for decision-making