Wine business management tools - FINANCIAL STATEMENT ANALYSIS AND PLANNING (2019/2020)

Course code
4S003386
Name of lecturers
Sara Moggi, Alessandra Pagani
Number of ECTS credits allocated
5
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Period
not yet allocated

To show the organization of the course that includes this module, follow this link * Course organization

Learning outcomes

The course introduces students to accounting and provides knowledge on to the preparation, composition, reading and analysis of wineries financial statement according to international standards. The course considers also costs analysis and evaluation and sustainability measurements for wineries

Syllabus

1. Financial and Managerial Accounting + stakeholder perspective
2. Analyzing and Recording Business Transactions
3. Adjusting the Accounts
4. Foundations of Financial Reporting
5. Inventory and depreciation
6. IAS 41 – the accounting treatment for biological assets
7. Income Statement
8. Financial statement analysis
9. Sources of Finance
10. Managerial Accounting and Cost Concepts
11. Activity-Based Costing
12. Costing Systems: Job Order Costing
13. Measuring Sustainability in wineries

Reference books
Author Title Publisher Year ISBN Note
Katherine L. Christ, Roger L. Burritt Critical environmental concerns in wine production: an integrative review Journal of cleaner production 2013

Assessment methods and criteria

Essay consignment and presentations (70%)
Written Test (+colloquium) (30%)