Guida degli insegnamenti

Syllabus

Partially translatedTradotto parzialmente
[66009] - BUDGETINGBUDGETING
VERNON WILSON KENNEDY III
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 offertaAcademic year: 2018-2019
Anno regolamentoAnno regolamento: 2018-2019
Opzionale
Crediti: 6
Ore di lezioneTeaching hours: 44
TipologiaType: B - Caratterizzante
Settore disciplinareAcademic discipline: SECS-P/07 - ECONOMIA AZIENDALE

LINGUA INSEGNAMENTO LANGUAGE

INGLESE

English


PREREQUISITI PREREQUISITES

A basic understanding of accounting is required.

A basic understanding of accounting is required.


MODALITÀ DI SVOLGIMENTO DEL CORSO DEVELOPMENT OF THE COURSE

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.


RISULTATI DI APPRENDIMENTO ATTESI LEARNING OUTCOMES
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


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



PROGRAMMA PROGRAM

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


MODALITÀ DI SVOLGIMENTO DELL'ESAME DEVELOPMENT OF THE EXAMINATION
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).


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).



TESTI CONSIGLIATI RECOMMENDED READING

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.


Scheda insegnamento erogato nell’A.A. 2018-2019
Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento.
Academic year 2018-2019

 


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