Degree course: 
Corso di First cycle degree in ECONOMICS AND MANAGEMENT
Academic year when starting the degree: 
Academic year in which the course will be held: 
Course type: 
Basic compulsory subjects
First Trimestre
Standard lectures hours: 
Detail of lecture’s hours: 
Lesson (40 hours)

Accounting and financial reporting

Final Examination: 

Attending students have two possibilities: a midterm test and a final test or a unique test at the end of course and this is only in the first exam session. It’s a written exam and includes i exercises (65% of the overall assessment), and theory (open questions, 35% of the overall assessment).
Even for not attending students the exam is written and includes exercises and theory.
The partial test lasts about 1 hour, the general one is 1.5 hours.
In order to pass the exam students have to consider all the material that will be shown analytically in the briefings for students . The briefings will be available at the beginning of the course. Oral supplements are not possible.
Access to the exam (including partial exams) is subject to the acquisition of the ECTS necessary to enter the 3rd year of the course.The teaching language is Italian.

Voto Finale

The priority teaching objective is to encourage, through lessons in theoretical framework, incident discussions and practical exercises, the learning of methodologies and of the logic of designing and operating cost accounting and managerial control systems to support the processes of Business Management.
Programming and Control course is proposed to students with the aim of deepening and expanding the knowledge of the accounting and extra-accounting instruments inherent to the economic measurement processes learned in the course of the Financial Statement, and introduce the student to the management control tools. In the first part of the course (20 h.) we will learn Cost Accounting System(production costs). In the second part (20 h.) the Management Control System will be addressed. The skills obtained in these areas will be subject to subsequent reinforcement in the optional course "Management Control".
Students of this course will develop skills in calculating and representing economic values at the base of accounting and extra-accounting costing systems

The program is ideally divided into two parts:
PART A (10 hours lecture and 10 hours online) -Cost accounting System
- Accounting methods and non-accounting for the calculation of production costs;
-Criteria for the classification of the different configurations of costs and product cost;
-Traditional methods of calculating the full cost of the product;
-Calculation of product costs in different types of processes
-Normalized cost vs. standard cost
-Determination of standard cost
-Variances analysis
PART B (10 hours lecture and 10 hours online.) – Management control
-Operational decisions and investment decisions
-Variables cost accounting
-Segment analysis
-Operational decision-making
- Short term decision algorithms
- Capital Budgeting
-The budgeting: methodological, procedural and organizational aspects
-The financial reporting.

The text adopted for the examination in English is as follows:
“Introduction to managerial accounting”, di Brewer Peter C. Garrison, Ray H. Noreen Eric W. - McGraw-Hill Education - Europe - 10/2009.
The slides and any other teaching aids will be available to students on the site e-learning.


Lectures exercises and case discussions

In addition to the 40 hours of lessons held by the teacher responsible for the course, students will have the opportunity to attend two sessions of exercises each of 4 hours in preparation of the two partial tests scheduled.