Politecnico di Torino
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Politecnico di Torino
Academic Year 2017/18
06ARHPL, 06ARHMQ, 06ARHPI
Economics and business organization
1st degree and Bachelor-level of the Bologna process in Engineering And Management - Torino
1st degree and Bachelor-level of the Bologna process in Mathematics For Engineering - Torino
1st degree and Bachelor-level of the Bologna process in Engineering And Management - Torino
Teacher Status SSD Les Ex Lab Tut Years teaching
Colombelli Alessandra ORARIO RICEVIMENTO A2 ING-IND/35 40 40 0 0 3
Landoni Paolo   A2 ING-IND/35 60 20 0 0 1
SSD CFU Activities Area context
ING-IND/35
ING-IND/35
6
2
C - Affini o integrative
D - A scelta dello studente
Attività formative affini o integrative
A scelta dello studente
Subject fundamentals
The course is meant to introduce students to the fundamental concepts and principles of financial and management accounting regarding balance sheet and income statement records and analysis, separation of ownership and control, short and long-term decision making processes and the understanding of exogenous factors and their impact on firm accounts and management. The course is structured in three distinct but complementary parts. Classes also include cases and exercises discussion to provide students with the skills in the management use of accounting information.

The first part of the course deals with Financial Accounting and focuses on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, the income statement).
The second part of the course presents the methods and techniques of Management Accounting to support management in the strategic planning, controlling and monitoring of firm performance. This part introduces the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant.
The third part of the course presents the planning process used by managers to take long term investments decisions (capital budgeting). This part introduces students to the basic concepts and techniques used in the long-term decision making process.
Contents
The course table of contents is the following:

- Financial Accounting: the Nature and Purpose of Accounting; Basic Accounting Concepts: The Balance Sheet and The Income Statement; Accounting Records and Systems; Financial Statement Analysis
- Management Accounting: the Nature of Management Accounting; cost classification; cost accounting methods; short term choice decisions (e.g. break-even point analysis, make or buy).
- Capital Budgeting: Discuss the importance of capital investment planning and control; identify and evaluate relevant cash flows for individual investment decisions; explain and illustrate the net present value (NPV); explain and illustrate alternative indicators to evaluate individual investment decisions
Delivery modes
Classes include cases and exercises discussion to provide students with the skills in the management use of accounting information.
Texts, readings, handouts and other learning resources
• Slides supporting lectures
• Exercises and case studies
• A summary (prepared by McGraaw Hill9 of the following books::
• Il bilancio 13/ed - Analisi economiche per le decisioni e la comunicazione della performance di: Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant. McGraw-Hill Italia
• Programmazione e controllo 3/ed. Ray H. Garrison, Eric W. Noreen, Peter C. Brewer. McGraw-Hill Italia.
Assessment and grading criteria
The final exam consists of a written and an oral examination.

Programma definitivo per l'A.A.2015/16
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WCAG 2.0 (Level AA)
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