Business Administration and Accounting

A.Y. 2021/2022
12
Max ECTS
80
Overall hours
SSD
SECS-P/07
Language
Italian
Learning objectives
The purpose of the course is twofold.
First of all, the course aims to provide an overall view of the structure and operating dynamics of enterprises and their relations with the external environment, through the study of the fundamental theories and concepts of Business Administration. Therefore, it aims to provide the methodology for the analysis of the firm's processes management as well as of its functional area. Despite the course will be mainly focused on private firms, others type of organizations will be also presented, such us families, the State and non-profit organisations.
Second, the course intends to let students achieve knowledge and practical skills on accounting methodology with reference to data gathering, processing, classification and recording of company's information, as well as laying the grounds and helping the knowledge about the preparation and analysis of financial statement). In fact, the general purpose of the companies is represented by the achievement and conservation of their durability, that is the ability to preserve a full functionality over time, and their autonomy, that is the ability to avoid the systematic use of external financing. The achievement or not of this purpose should be assessed through the accounting data, which are summarised in the financial statement.
Accordingly, the course is structured in two main modules:
1. The company system and its internal organisation;
2. Accounting concepts and methodology.
Expected learning outcomes
At the end of the course student will be able to:
· Use the fundamental concepts and language of Business Administration and Accounting;
· Distinguish the complementary and dynamic roles played in economic system by companies, families, the State and non-profit organisations;
· Analyse the economic environment and the efficiency and effectiveness of companies;
· Identify the managerial decisions and the underlying analysis of economic convenience that support them;
· Know the typical operations and management processes of companies, as well as their interactions;
· Understand the accounting methodology with reference to data gathering, processing, classification and recording.
· Understand the techniques at the basis of financial reporting preparation through the double-entry accounting techniques
Course syllabus and organization

Single session

Responsible
Lesson period
First trimester
More specific information on the delivery modes of training activities for academic year 2021/22 will be provided over the coming months, based on the evolution of the public health situation.
Course syllabus
The purpose of the course is twofold.
First of all, the course aims to provide an overall view of the structure and operating dynamics of companies and their relations with the external environment, through the study of the fundamental theories and concepts of Business Administration. Therefore, it aims to provide the methodology for the analysis of the company's processes management as well as of its functional areas, core and not. Despite the course will be mainly focused on companies, others types of entities will be also presented, that are families, the State and non-profit organisations.
Second, the course intends to let students achieve knowledge and practical skills on accounting methodology with reference to both data gathering, processing, classification and recording of company's information, and preparation and analysis of financial statement. In fact, the general purpose of the companies is represented by the achievement and conservation of their durability, that is the ability to preserve a full functionality over time, and their autonomy, that is the ability to avoid the systematic use of external financing. The achievement or not of this purpose should be assessed through the accounting data, which are summarised in the financial statement.
Prerequisites for admission
As a first year course, there are no specific requirements other than those for the access to the degree programme.
Teaching methods
· Face-to-face lectures
· Case studies/businesses' evidences
· Exercises
· Group works and discussion
The different teaching methods will be used in order to help students to combine mnemonic learning with an in-depth understanding of the contents discussed in the course.
The theoretical knowledge will be supported by empirical applications, consisting of discussion of case studies and presentation of businesses' evidences by entrepreneurs and professionals, in order to provide students of skills to use the knowledge gained in the classroom in different practical contexts.
Slides and other teaching materials are provided to students, for ensuring continuity in the learning process and helping the systematisation of knowledge. Moreover, numerous accounting exercises are made available on a digital platform, with the aim of encouraging and supporting ongoing study.
Teaching Resources
1. The company system and its internal organisation
Airoldi G., Brunetti G., Coda V., Corso di Economia aziendale, Il Mulino, 2020.
2. Accounting
Gianluca Lombardi Stocchetti, Ida D'Alessio, Stefano Colombo. Basic Financial Accounting 2020. Contabilità e bilancio, Guerini e Associati, 2019, ISBN: 978 886896 2937

Additional materials
- Slides will be made available on the course website and are part of the exam program.
- During classes additional readings will be suggested to complete the program
Assessment methods and Criteria
For attending student, the written test will focus on the subjects dealt with in class. The written aims at ascertaining the achievement of the objectives in terms of knowledge and comprehension, on the company's processes management and on accounting system.
The exam consists of multiple choice closed-ended questions (on the part of economic-business theory and accounting) and a series of exercises on accounting records.
During the course, attending students will be asked to practice on accounting accounts on a digital platform. A maximum of 3 points will be grant to students that will complete the exercises. These extra points will be added the outcome of the written test (upon reaching a minimum assessment of 18/30t).
It is possible to take the exam as attending students (taking advantage of the bonus of additional points) only in the first exam session (January and February).

For non attending students the exam consists in a written test on the bibliography of the course. The written test aims at ascertaining the achievement of the objectives in terms of knowledge and comprehension, on the company's processes management and on accounting system.
The exam consists of multiple choice closed-ended questions (on the part of economic-business theory and accounting) and a series of exercises on accounting records.
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 12
Lessons: 80 hours
Professor(s)
Reception:
Codice Team: 5xe0846