The following is a list of the course offered in the Italian program. On the MS Word version of this list, you may indicate your university's course equivalence, credit hours and have the department head sign the document. An analysis of cost systems and their application in determination, analysis, and control of manufacturing and distribution costs.
Emphasis is on managerial planning and control.
This course is a study of accounting theory and practice. The primary concern is to develop an understanding of the principles involved in the preparation of general-purpose financial statements. The course will deal with issues of how to account for transactions involving the major accounts in the asset, liability and equity sections of the balance sheet. In addition, the course will critically evaluate GAAP procedures as compared to other alternatives from the perspectives of both the issuer and user of financial statements. Current accounting problems are reviewed through study of recent publications of the American Institute of Certified Public Accounts, the Financial Accounting Standards Board, and other professional literature.