CODE 101141 ACADEMIC YEAR 2021/2022 CREDITS 6 cfu anno 3 MARITIME SCIENCE AND TECHNOLOGY 10948 (L-28) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE English TEACHING LOCATION GENOVA SEMESTER Annual TEACHING MATERIALS AULAWEB OVERVIEW Accounting and control is a core unit in the 3-year bachelor degree in “Maritime Science & Technology” which addresses the principles and logics underpinning financial statements analysis and cost accounting. Specifically, this course will provide students with a comprehensive introduction to the accounting foundations required to analyse and understand a company’s financial performance. In particular, the course will consider the financial and economic aspects of the business dynamic, financial statement analysis, financial budgeting, and cost accounting. Through the course, students will learn the ways in which financial information is prepared and used to improve the quality of business decision-making. This course is specifically designed for students with little or no prior knowledge of accounting. AIMS AND CONTENT LEARNING OUTCOMES The course will introduce the student on Analytical accounting and cost analysis. The planning and control procedures for budgeting. The analysis logic of the deviations. AIMS AND LEARNING OUTCOMES Knowledge and comprehension The Accounting and control course aims at providing a solid basic knowledge of the principles and logics underpinning corporate financial disclosure and cost accounting. In particular, by the end of this course, students will acquire competence in the main issues of financial disclosure and cost accounting, such as: interpret the balance sheet and the income statement; understand costs' behaviour and product and service costing; applying costing methods for planning and controlling; prepare and interpret budgets for planning and control purposes. Critical judgment Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically. Learning capability Students will develop appropriate learning capabilities that will support their independent learning of other issues in business administration, accounting and management, especially in their future job positions. TEACHING METHODS The course entails: lectures aiming at providing an overview of financial communication and cost accounting theory and practice tutorials to apply specific knowledge in practice presentation and discussion of project work SYLLABUS/CONTENT introduction to the accounting foundations financial statements analysis budgeting for planning and control purposes introduction to cost term and concepts direct/indirect costs assigning direct costs to cost objects two-stage allocation process RECOMMENDED READING/BIBLIOGRAPHY TBD TEACHERS AND EXAM BOARD COSTANZA DI FABIO Ricevimento: Office hours for students: Monday: 11:30 - 12:30 (Teams) http://www.economia.unige.it/index.php/il-dipartimento/personale/docenti-ad-economia Exam Board COSTANZA DI FABIO (President) LORENZO SIMONI PAOLA RAMASSA (President Substitute) LESSONS LESSONS START https://corsi.unige.it/10948/p/studenti-orario Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS EXAM DESCRIPTION TBD (e.g. The final exam is a written assignment that is identical for attending and non-attending studentsI)-