Logo Facoltà di Scienze Agrarie e Alimentari Universitā degli Studi di Milano foto
Facoltā di Scienze Agrarie e Alimentari Universitā degli Studi di Milano
contatti    cerca    mappa   
Environmental accounting and management: accounting
Code: K070GA
Teacher:  Luigi Orsi
Year: 
Term: 
CFU: 
CFU subdivision: Lectures: 6
Basic aims:  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.
Acquired skills:  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.
Course contents:  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.
Program:  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.
Prerequisites:  Info not available
Preparatory instructions:  Info not available
Learning materials:  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.
Other info:  Written exam with a mix of open and multiple choice
questions.
DOWNLOAD
Program of Environmental accounting and management: accounting (pdf version)
back
  The Faculty
  How to reach us
  Undergraduate programmes
  Courses
  Teaching organization
  LLP/Erasmus for incoming students
  Contacts
Universitā degli Studi di Milano