ACCOUNTING
Syllabus
EN
IT
Learning Objectives
In the current context, organizations are increasingly engaged in the production and analysis of large volumes of data, which represent a fundamental strategic resource. The main objective of this course is to introduce students to the notion of algorithmic intelligence, providing them with the basic tools of algorithmic and quantitative methods to analyze data and extract value. Furthermore, since information systems and data are now pervasive and the technological ecosystem is characterized by the widespread presence of Internet of Things devices, the course introduces the fundamental concepts of cybersecurity, including the main attack models and defense strategies, as well as public and private key cryptography, with applications also in the context of Artificial Intelligence.
Learning Outcomes
The course contributes to achieving the objectives of the degree program, in line with the expected professional profiles and career opportunities, providing students with knowledge useful for a deep and critical understanding of some major debates in the field of computer science and scientific computing, including:
- The use and interpretation of Big Data in business and scientific decision-making;
- The challenges and methodologies of Machine Learning and Artificial Intelligence (AI);
- Cybersecurity and the risks associated with attacks on AI systems and models;
- Ethical responsibility and the governance of data and algorithms.
KNOWLEDGE AND UNDERSTANDING
The course provides students with the tools to understand algorithms and data structures, fundamental programming constructs, interactions within social networks, as well as cybersecurity attacks and corresponding defense strategies.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will get to know and understand the fundamental concepts of algorithms, data structures, and cybersecurity, developing the ability to independently apply this knowledge to the critical analysis of new algorithms and data structures, as well as to the comprehension of cybersecurity attack scenarios.
JUDGEMENT SKILLS
Students' ability to make independent judgments and draw conclusions about basic algorithms, data structures, and cybersecurity is fostered by highlighting the connections between the concepts developed during the course, the knowledge acquired in previous courses, and the relationships between this knowledge and the main contemporary computer science challenges.
COMMUNICATION SKILLS
By attending the course and interacting with the instructor, students will develop their communication skills and their ability to organize and share structured reasoning, learning to:
- Analyze case studies and prepare presentations, with particular reference to network analysis;
- Present concepts and establish logical connections clearly and effectively.
Learning Outcomes
The course contributes to achieving the objectives of the degree program, in line with the expected professional profiles and career opportunities, providing students with knowledge useful for a deep and critical understanding of some major debates in the field of computer science and scientific computing, including:
- The use and interpretation of Big Data in business and scientific decision-making;
- The challenges and methodologies of Machine Learning and Artificial Intelligence (AI);
- Cybersecurity and the risks associated with attacks on AI systems and models;
- Ethical responsibility and the governance of data and algorithms.
KNOWLEDGE AND UNDERSTANDING
The course provides students with the tools to understand algorithms and data structures, fundamental programming constructs, interactions within social networks, as well as cybersecurity attacks and corresponding defense strategies.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course, students will get to know and understand the fundamental concepts of algorithms, data structures, and cybersecurity, developing the ability to independently apply this knowledge to the critical analysis of new algorithms and data structures, as well as to the comprehension of cybersecurity attack scenarios.
JUDGEMENT SKILLS
Students' ability to make independent judgments and draw conclusions about basic algorithms, data structures, and cybersecurity is fostered by highlighting the connections between the concepts developed during the course, the knowledge acquired in previous courses, and the relationships between this knowledge and the main contemporary computer science challenges.
COMMUNICATION SKILLS
By attending the course and interacting with the instructor, students will develop their communication skills and their ability to organize and share structured reasoning, learning to:
- Analyze case studies and prepare presentations, with particular reference to network analysis;
- Present concepts and establish logical connections clearly and effectively.
Prerequisites
No formal pre-requisites
Program
1. What Accounting is (preamble) and why a deeper knowledge of business essentials are needed
2. The activity of business entities through circuits
3. The legal frameworks for establishing and bringing-on a business
4. Accounting as the main language of the business
5. The Accounting equation
6. The recording process
7. Accrual vs cash basis of accounting. The full accounting recording process (from recording transactions to outlining basic financial statements
8. Accounting for sales and receivables
9. Accounting for inventories and fixed assets (depending the class progresses)
10. The Cash Flow Statement (depending the class progresses)
The course includes “Practice on accounting” sessions, which will give students some insights and practical applications of the main learned matters.
2. The activity of business entities through circuits
3. The legal frameworks for establishing and bringing-on a business
4. Accounting as the main language of the business
5. The Accounting equation
6. The recording process
7. Accrual vs cash basis of accounting. The full accounting recording process (from recording transactions to outlining basic financial statements
8. Accounting for sales and receivables
9. Accounting for inventories and fixed assets (depending the class progresses)
10. The Cash Flow Statement (depending the class progresses)
The course includes “Practice on accounting” sessions, which will give students some insights and practical applications of the main learned matters.
Books
Horngren et al., (2014) Introduction to Financial Accounting,11th edition, Wiley, Chapters 1 up to 8 (with few paragraphs exclusions)
Other readings, if any, provided by the instructor
Updates on some standards will be provided to students and are obtainable at www.ifrs.org
Other readings, if any, provided by the instructor
Updates on some standards will be provided to students and are obtainable at www.ifrs.org
Teaching methods
The course combines different teaching methods: lectures; seminars; student presentations. The lectures will provide the students with the necessary information and reading guidelines on the phenomena under study, while seminars will see students critically engage with this knowledge and encourage/participate in class debates. Students are expected to attend each class, to come to class prepared and to participate in discussions.
Students will agree the topic of their presentations with the lecturers and give assessed Power-point presentations in which they will critically evaluate the content and argument of a chosen topic and introduce related questions for the class discussion.
Students will agree the topic of their presentations with the lecturers and give assessed Power-point presentations in which they will critically evaluate the content and argument of a chosen topic and introduce related questions for the class discussion.
Exam Rules
The exam will foresee different modalities according to the status of attending or non-attending students. A student will be considered attending with at least 80% of attendance to the classes (both theory and practice sessions). The mid- term session will be weighted based on the progress of the class and the parts of the syllabus covered will be communicated at least one week before the midterm date once defined. However, the weight of the midterm grade should be considered 30%. The midterm exam will includes different kind of questions: multiple choice, open-ended questions and numerical exercises. Additionally, the midterm grade cannot be rejected as this is not considered an independent exam. Simply, a student not satisfied with the grade achieved must communicate this and he/she will not be considered eligible for undertaking the final term.
Students who pass the Midterm exam will have a dedicated final exam, which will impact their final grade by an additional 40%. The exam, written, will be limited to the topics not covered by the midterm exam. Students who pass the midterm will be able to take the final exam in any one of the two rounds they choose from the Summer sessions. Students who do not pass the final exam or reject the final grade, also lose the midterm grade and in the next round they are required to take the exam covering the whole program. Succeeding with the mid-term grant the possibility to complete the exam – by sitting and succeeding with the final term – only during the two summer calls. After the summer call, whatever will be the reason, the midterm grade is considered lost and a student must sustain a written exam based on the entire syllabus. Students who will not pass the midterm can attempt the exam in any one of the two rounds they choose from the summer or later sessions. In this scenario the written exam will determine the 70% of the final grade.
The remaining 30% of the grade will come from the students’ participation to the group project. Students will be instructed with the group project guidelines during the third/fourth week of lectures and will present their findings in a public hearing context during the last part of the course. The guidelines will be made available also on the course website, giving the possibility to non-attending students to organize themselves. Given their status, it is not required to non-attending students to present in class the group project. However, the project is mandatory also for them and it must be ready and submitted before sitting for the written exam. If a non-attending student is not able/has not the possibility to team up with others for doing the project, he/she will do it alone, even if this might take more than a while.
Basically, there are no differences between attending and non-attending students. However, it is mandatory before sitting for the final term (if a student succeeded with the midterm) or the final exam (if a student did not pass or did not attend the midterm) that students have completed their group projects. The only – relevant - difference between attending and non-attending students is related to the assessment of non-attending students when it comes to present the group projects. Indeed, since non-attending students work remotely to a larger extent than attending ones, during the project’s presentation they will be asked to answer additional questions aimed at testing the effectiveness of their study process and related course’s main contents understanding. Thus, before the group projects’ presentations – which will be held in the last class sessions - the instructor and the secretary office will check if students attended the 80% of lectures to verify whether this additional oral test is needed or not.
Students who pass the Midterm exam will have a dedicated final exam, which will impact their final grade by an additional 40%. The exam, written, will be limited to the topics not covered by the midterm exam. Students who pass the midterm will be able to take the final exam in any one of the two rounds they choose from the Summer sessions. Students who do not pass the final exam or reject the final grade, also lose the midterm grade and in the next round they are required to take the exam covering the whole program. Succeeding with the mid-term grant the possibility to complete the exam – by sitting and succeeding with the final term – only during the two summer calls. After the summer call, whatever will be the reason, the midterm grade is considered lost and a student must sustain a written exam based on the entire syllabus. Students who will not pass the midterm can attempt the exam in any one of the two rounds they choose from the summer or later sessions. In this scenario the written exam will determine the 70% of the final grade.
The remaining 30% of the grade will come from the students’ participation to the group project. Students will be instructed with the group project guidelines during the third/fourth week of lectures and will present their findings in a public hearing context during the last part of the course. The guidelines will be made available also on the course website, giving the possibility to non-attending students to organize themselves. Given their status, it is not required to non-attending students to present in class the group project. However, the project is mandatory also for them and it must be ready and submitted before sitting for the written exam. If a non-attending student is not able/has not the possibility to team up with others for doing the project, he/she will do it alone, even if this might take more than a while.
Basically, there are no differences between attending and non-attending students. However, it is mandatory before sitting for the final term (if a student succeeded with the midterm) or the final exam (if a student did not pass or did not attend the midterm) that students have completed their group projects. The only – relevant - difference between attending and non-attending students is related to the assessment of non-attending students when it comes to present the group projects. Indeed, since non-attending students work remotely to a larger extent than attending ones, during the project’s presentation they will be asked to answer additional questions aimed at testing the effectiveness of their study process and related course’s main contents understanding. Thus, before the group projects’ presentations – which will be held in the last class sessions - the instructor and the secretary office will check if students attended the 80% of lectures to verify whether this additional oral test is needed or not.
Attendance Rules
Attendance is required from the very first lesson and it is necessary to attend at least 80% of the course to be considered an attending student.