Accounting (Tettamanzi)UNIVERSITÀ DELLA SVIZZERA ITALIANA
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- Mendrisio (Svizzera)
Cosa impari in questo corso?
The Accounting course consists of three parts.
- The first part is a quick review of basic accounting concepts and rules. It is intended to uniform students' backgrounds and languages inside the financial accounting field of studies.
- The second part is focused on the evaluation of main financial statements items according to IAS (International Accounting Standards) / IFRS (International Financial Reporting Standards). The aim of this part is to make students understand the general principles of IAS/IFRS, the structure of Financial Statements (IAS/IFRS compliant) and the recognition and assessment rules provided by the same accounting principles.
- The third part is focused on financial statements analysis for both individual and consolidated financial statements, in particular on:
- income statement and balance sheet formats;
- main liquidity, solvency and profitability ratios;
- cash flow statement;
- basic group (or consolidation) accounting.
Teaching material and suggested textbooks:
Teaching material for each session will be posted by the teacher on the icorsi USI platform.
Suggested books are listed below:
- W. T. Harrison, C. T. Horngren, C. W. Thomas Financial Accounting, 9th Edition, 2012.
- B. Mackenzie, D. Coetsee, T. Njikizana, R. Chamboco, B. Colyvas, B. Hanekom, Interpretation and Application of International Financial Reporting Standards, Wiley IFRS, 2012.