Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
3
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Inglese

Course description

1 Select and apply appropriate tools, and use sound judgement, in the
application of financial decisions and the development of sensible
financial information
2 Critically evaluate the problems of interpreting accounting information
3 Use financial measures to criticality assess the performance of
companies
4 Identify and evaluate the accuracy of a costing system and identify
ways to improve accuracy
5 Apply relevant frameworks to make effective investment decisions
6 Critically assess the limitations of accounting measures

Prerequisites

not applicable

Syllabus

Introduction to management accounting
Direct and indirect costs
Cost behaviour
Variable and semi variable cost
Break even analysis
Margin of safety
CVP
Limiting Factor Analysis
Master Budget
Production budget
Sales budget
Cash Budget

Introduction to Management accounting
Cost behaviour
Break even analysis
Cost Volume Product analysis
Limiting Factor Analysis
Master Budget
Cash Budget

Teaching Methods

The module uses a mixture of formal lectures and tutorials which should
be followed by independent study in preparation for the tutorials

Textbooks

Accounting and Finance for non Specialist
Atrill and McLaney
Pearson Education
2019

Learning assessment

Written and oral exam

More information