Portale di Ateneo - En.Unibs.it

1) Economic activity and business administration.
The company and its objectives.
Main types of business and legal forms.
Introduction to accounting and external financial statements.
The principles of accountancy.
Cash and accrual basis.
Introduction to the double-entry system.
Financial statements: income statement, balance sheet, cash flow
statement. Consolidated financial statements.
Auditing. Budget analysis: profitability ratios, liquidity ratios, efficiency
rations, capital budgeting rations.
2) Introduction to cost accounting.
Elements of costs. Classification of costs.
Marginal costing and break-even analysis.
The use of costs for short-run business decisions.
Standard costs accounting.
Traditional cost accounting techniques: job order costing, operation
costing, and process costing.