Learning objectives
<p>The course will examine issues pertaining to corporate accounting, with special emphasis on balance sheet analysis, analytical accounting and the budget as a planning and control tool. The analysis perspective, including comparative, between non-profit and for-profit companies.</p>
Course unit content
Balance sheet analysis. <br />
Reclassification of the Statement of Assets and Liabilities. Reclassification of the Profit and Loss Account. Analysis of the asset and liability structure: Indices of composition of sources and uses. Analysis of source-use correlation: Asset and liability correlation indices. Profitability analysis. <br />
Analytical accounting. <br />
General accounting and analytical accounting. Concept of cost and potential applications. In-depth study of basic concepts: classification, variability and allocation of costs. Cost configurations. Product cost calculation methods: bookkeeping by cost centre. <br />
The budget. <br />
The budget planning and control tool. Characteristics, functions. Corporate budget system. <br />
Bibliography
Exam texts <br />
CINQUINI L., Strumenti per l’analisi dei costi ? Fondamentali di Cost Accounting, Vol. 1, Seconda edizione riveduta ed ampliata, Torino, Giappichel li, 2003. <br />
SELLERI L., Il budget d?esercizio. Strumento di programmazione, controllo e motivazione, Milano, EtasLibri, 1997. <br />
Course materials provided by the lecturer. <br />
<br />
Recommended reading: <br />
FERRERO G. ? DEZZANI F. ? PISONI P. ? PUDDU L., Le analisi di bilancio: indici e flussi, Milano, Giuffre, 1998: <br />
BRUSA L. ? DEZZANI F., Budget e controllo di gestione, Milano, Giuffre, 1983. <br />
ELEFANTI M., Aziende non profit principi contabili e struttura di bilancio, Milano, Egea, 2000.</! o:p> <br />
GIUSEPPONI K., L?evoluzione del controllo di gestione nelle realta pubbliche e non profit : riflessioni ed esperienze</I>, 2003. <br />
ANTHONY N. R. - YOUNG D. W., Non profit: il controllo di gestione, Milano, McGraw-Hill, 2002. <br />
