Lingua di erogazione: INGLESELessons taught in: ENGLISH

Laurea Magistrale - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: INTERNATIONAL ECONOMICS AND BUSINESS) Master Degree (2 years) - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: INTERNATIONAL ECONOMICS AND BUSINESS)

Anno di corsoDegree programme year : 1 - Primo Semestre

Anno regolamentoAnno regolamento: 2017-2018

Opzionale

Crediti: 6

Ore di lezioneTeaching hours: 44

TipologiaType: B - Caratterizzante

Settore disciplinareAcademic discipline: SECS-P/07 - ECONOMIA AZIENDALE

INGLESE

English

A basic understanding of accounting is required.

A basic understanding of accounting is required.

The course will be delivered in a lecture format. This will be supported by many short in-class

projects, each of which will show applications of concepts delivered in lectures.

The course will be delivered in a lecture format. This will be supported by many short in-class

projects, each of which will show applications of concepts delivered in lectures.

Knowledge and Understanding.

Capacity to apply Knowledge and Understanding.

Transversal Skills.

Knowledge and Understanding.

Capacity to apply Knowledge and Understanding.

Transversal Skills.

Students are expected to understand and produce budget statements

Capacity to apply Knowledge and Understanding.

Students are expected to perform complex discounted calculations

Transversal Skills.

Students are expected to apply scientific criteria to assess the impact of different business strategies

Knowledge and Understanding.

Students are expected to understand and produce budget statements

Capacity to apply Knowledge and Understanding.

Students are expected to perform complex discounted calculations

Transversal Skills.

Students are expected to apply scientific criteria to assess the impact of different business strategies

1. Given a projection of future sales, students are expected to be able to produce a "proforma" (projected) income statement and balance sheet.

2. Students are expected to make net present value calculations for complex investment situations.

3. Students are expected to use net present values to make investment decisions under the following situations; disposing of the asset with a taxable gain or loss either before or after the asset is fully depreciated, replacing art old asset with a new asset, and high expected inflation. A mortgage refinance problem is also covered.

4. Students are expected to evaluate the Impact of Performance Evaluation systems on behavior

5. Students are expected to demonstrate a basic understanding of the following topics: Equity Theory, Unintended Consequences, Writing Performance Evaluation Questions, and The Folly of Rewarding A, while Hoping for B

1. Given a projection of future sales, students are expected to be able to produce a "proforma" (projected) income statement and balance sheet.

2. Students are expected to make net present value calculations for complex investment situations.

3. Students are expected to use net present values to make investment decisions under the following situations; disposing of the asset with a taxable gain or loss either before or after the asset is fully depreciated, replacing art old asset with a new asset, and high expected inflation. A mortgage refinance problem is also covered.

4. Students are expected to evaluate the Impact of Performance Evaluation systems on behavior

5. Students are expected to demonstrate a basic understanding of the following topics: Equity Theory, Unintended Consequences, Writing Performance Evaluation Questions, and The Folly of Rewarding A, while Hoping for B

Learning Evaluation Methods.

Learning Evaluation Criteria.

Learning Measurement Criteria.

Final Mark Allocation Criteria.

Learning Evaluation Methods.

Learning Evaluation Criteria.

Learning Measurement Criteria.

Final Mark Allocation Criteria.

Written

Learning Evaluation Criteria.

Two mid term and a final comprehensive test

Learning Measurement Criteria.

Positive grades: from 18 to 30. Cum laude is given to outstanding performance

Final Mark Allocation Criteria.

The course grades will be based on a short midterm exam concerning Master Budgeting (15%

of grade), a longer midterm exam covering approximately 50% of the course material (25% of

grade), and a comprehensive final exam (60% of grade).

Learning Evaluation Methods.

Written

Learning Evaluation Criteria.

Two mid term and a final comprehensive test

Learning Measurement Criteria.

Positive grades: from 18 to 30. Cum laude is given to outstanding performance

Final Mark Allocation Criteria.

The course grades will be based on a short midterm exam concerning Master Budgeting (15%

of grade), a longer midterm exam covering approximately 50% of the course material (25% of

grade), and a comprehensive final exam (60% of grade).

Introduction to Management Accounting: Ch's 1-17,15/e

Horngren, Sundem, Stratton, Burgstahler & Schatzberg ©2011, Prentice Hall, Cloth; 848 pp.

Instock ISBN-10; 0135102654 j ISBN-13: 9780136102656

Older editions will be suitable.

Introduction to Management Accounting: Ch's 1-17,15/e

Horngren, Sundem, Stratton, Burgstahler & Schatzberg ©2011, Prentice Hall, Cloth; 848 pp.

Instock ISBN-10; 0135102654 j ISBN-13: 9780136102656

Older editions will be suitable.

Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento.

**Università Politecnica delle Marche**

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