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AccountingUniversity of TriestePresentation of the course
Course contentBuilding on contemporary research, theory, andpractice, the course explores the key issues ofFinancial Accounting and Managerial Accounting,such as: the use of financial information in thedecisionmakingprocess,measuringfinancialperformance,financialstatementsandfinancialstatement analysis, business ethics.The concepts and principles that are taught in thiscoursearenotcountry-specific,althoughanemphasisisgiventoInternationalFinancialReporting Standards (IFRS).2
Course objectivesThis course focuses on the process of collecting,processing and reporting financial information. Atthe end of the course students will be able tounderstand the concepts of financial performanceandfinancialpositionare,andhowtheyaredeterminedandreportedtousersoffinancialinformation. The key goal of the course is makingstudents capable of reading and understandingfinancial statements, with an emphasis on the useoffinancialinformationinthedecision-makingprocess.3
TextbookMiller-Nobles, Mattison, Matsumura:Horngren's Financial & ManagerialAccounting, The Managerial Chaptersand The Financial Chapters”, GlobalEdition, 6/E, Pearson Higher Education,2019, ISBN: 9781292270746You can also use an older edition of the book.4
Additional teaching material and onlineresourcesAll the additional teaching materiale is online at:moodle2.units.itName of the course:013EC ACCOUNTING 2021(password:accounting)MS Teams access code:4dhpuncThis course also has a twitter account:@AcctgUnits5
Lecturer and Office hoursMichele Bertoni, Ph.D., Associate Professor of AccountingMy office: Room 3.12, Building D(“Economia”)Office hours: Mon. 3-5pm. Office hours are usually held oronline.

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Term
Fall
Professor
NoProfessor
Tags
Managerial Accounting, International Financial Reporting Standards, international Accounting standards Board, American Accounting Association

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