Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea magistrale in International Economics and Business - Enrollment from 2025/2026The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2022/2023
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Two modules among the followingOne module between the following| Modules | Credits | TAF | SSD |
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Two modules among the followingOne module between the following| Modules | Credits | TAF | SSD |
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Reporting and cost accounting (2022/2023)
Teaching code
4S003754
Teacher
Coordinator
Credits
6
Language
English
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre (lauree magistrali) dal Feb 20, 2023 al May 19, 2023.
Learning objectives
The aim of the course is to develop the student ability in undestanding and designing the cost accounting and the business reporting systems.
A cost accounting system is concerned with accumulating cost for inventory valuation to meet external financial accounting and internal monthly or quaterly profit measurement requirements.
A management accounting system accumulates, classifies, summarizes and reports information that will assist employees within an organization in their decision making, planning, control and performance measurement activities. A business reporting system summarise both internal and external information for the decision making process realised by top and middle management.
At the end of the course the student will be able:
- to know the main instruments for cost accounting and business reporting;
- to design the cost accounting system and the business reporting system for a SME;
- to determine and analyse the main variances between budget and actual costs;
- to prepare a few business reports on costs or responsibility centers.
The course is taught in English.
Prerequisites and basic notions
The course requires knowledge of business processes and prarticularly knowledge of financial accounting processes
Program
The course is divided into four parts (both for attending and non attending students):
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1. Introduction to management accounting
2. An introduction to cost terms and concepts
PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT
3. Cost assignment
4. Accounting entries for a job costing system
5. Process costing
6. Joint and by-product costing
PART 3: INFORMATION FOR DECISION-MAKING
8. Cost-volume-profit analysis
9. Measuring relevant costs and revenues for decision-making
10. Pricing decision and profitability analysis
11. Activity-based costing
PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
15. The budgeting process
16. Management control systems
17. Standard costing and variance analysis
PART 6: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
24 Cost estimation and cost behaviour
Bibliography
Didactic methods
TEACHING ACTIVITY: front lessons. During the course a few casestudy will be analysed. Students will found those materials accessing to MYUNIVR platform. Students must prepare (compulsory for all students) a project work under the supervision of the teacher. Instructions on how to do the PW (also for non attending students) are given in MYUNIVR platform. Chapters of the text book to study (Drury 10th ed) : 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, 15, 16, 17, 24.
The teacher is available for QandA:
1. at the and of the lectures;
2. in a specific meeting with students (both in presence and via skype - please see institutional webpage).
Learning assessment procedures
The aim of the examination is to assess a) the student knowledge of the main topics of the course and b) the ability to solve some practical case-study taken from the textbook and from case studies.
Evaluation criteria
The examination has two parts: 1 project work to do individually or in groups (gives a max of 10 marks); 2 MOODLE exam (gives a max of 20 marks). The project work can be done in two differents ways, please see MOODLE course page. MOODLE exam includes 10 multiple choice questions (MCQ), 2 marks for each question and 2 open questions (OQ), 5 marks for each question. Each question (MCQ and OQ) has a specific score indicated at the top line. The final grade is the sum of the scores of every single question PW + (MCQ + OQ). The maximum score for this course is 30. The MOODLE exam lasts 50 minutes and is done using MOODLE platform. If available the exam is done in an IT lab room. Please be ready to use a LAPTOP with 1 hour of battery.
Criteria for the composition of the final grade
The final grade is the sum of the evaluation of project work (max 10 marks) and MOODLE exam (max 20 marks).
The student MAY ask for an additional oral examination to modify (max +/- 3 marks) the previous score.
Online registration is required at least 3 days before the examination date.
Exam language
English
