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Facoltā di Scienze Agrarie e Alimentari Universitā degli Studi di Milano
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Environmental accounting and management: accounting
Codice: K070GA
Docente:  Luigi Orsi
Anno di corso: 
Quadrimestre/semestre: 
CFU: 
Articolazione dei CFU: Lezioni frontali: 6
Obiettivi formativi:  The first part discusses the fundamentals of cost analysis and cost accounting: (i) nature and purpose of cost accounting; (ii) cost classifications; (iii) cost-volume profit analysis; (iv) segment profit analysis.
The second part presents the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial performance.
Competenze acquisite:  The main goal of this course is to let students achieve knowledge and skills in respect of cost accounting and cost analysis, financial statements and finally the evaluation of financial performance. These can be summarized as follows:
- Understanding the cost analysis and cost accounting.
- Understanding the accounting methodology related to the processes of data classification, gathering and recording.
- Correctly valuating principal financial statement items.
- Evaluating and interpreting financial reports in order to determine the company's performance.
- Evaluating and interpreting financial performance using financial ratios and flows.
Sintesi del programma:  Modulus: Accounting

The first part discusses the fundamentals of cost analysis
and cost accounting: (i) nature and purpose of cost
accounting; (ii) cost classifications; (iii) cost-volume profit
analysis; (iv) segment profit analysis.

The second part presents the fundamentals of financial
accounting: (i) nature and purpose of financial accounting;
(ii) basics of financial accounting, with specific respect to
transaction analysis and to the preparation, use and
interpretation of general-purpose financial statements; (iii)
basic accounting terminology; (iv) analysis and
interpretation of financial performance.
Programma:  Modulus: Accounting

The first part discusses the fundamentals of cost analysis and cost accounting: (i) nature and purpose of cost accounting; (ii) cost classifications; (iii) cost-volume profit analysis; (iv) segment profit analysis.

The second part presents the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial performance.
Prerequisiti:  Info non disponibile
Propedeuticitā:  Info non disponibile
Materiale didattico:  For attending students:
Teaching and reading materials provided in class through
lectures and case studies.
For non-attending students:
Teaching and reading materials provided in class through
(available on line) and the reference book: Libby, Libby, and
Short, Financial Accounting (8th edition), McGraw-Hill,
Chapters: 1, 2, 3, 4, 14.
Modalità d'esame e altre info:  Written exam with a mix of open and multiple choice
questions.
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Programma di Environmental accounting and management: accounting (versione in pdf)
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