Business and Accounting

A.Y. 2021/2022
9
Max ECTS
60
Overall hours
SSD
SECS-P/07
Language
Italian
Learning objectives
The course aims to provide the theoretical and methodological tools necessary to critically observe business phenomena and to understand the main information contained in a financial statement. The topics dealt with will concern the concepts of company and economy, with particular attention to the company constituent features and the company lasting economic functionality. The main variables regarding the planning of the organizational structures, the structure of the financial statements (balance sheet, income statement, explanatory note) and the differences between the company balance sheet and the public budget will be also examined.
Expected learning outcomes
At the end of the course the student will be able to: understand and recognize the basic language of the business-economic analysis and the main components of the financial statements structure; acquire a unified view of the company structure and functioning, with particular attention to the economy of the company; understand the information value of the financial statements; learn how to analyze, interpret and solve the various management problems of companies; learn how to grasp the business dynamics thanks to the logical categories of the business economy, reguarding the operations of management, detection and organization; interpret the financial statement of a company in order to obtain information on the company itself.
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 course is divided into two parts. The first will provide an overview of business management. The aims of this part of the course are to:
· provide the notions of business and business economics;
· provide the basic notions and tools underlying the management of businesses;
· study economic performance as a way to meet the stakeholders' expectations;
· analyse a long-term economic equilibrium;
· study the basic business-oriented decisions;
· provide the basic method to design and manage business strategies and cooperations;
· describe the organisational structure of an enterprise;
· study the main methods to analyse the production systems of businesses;
The second will focus on accounting system. The aims of this part of the course are to:
· provide the fundamental notions of accounting intended as the languages of a business;
· analyse financial statements as a representation of economic performance;
· describe the structure of a balance sheet and of a financial statement (assets and liabilities, profit and loss account, notes);
· study the main items of a financial statements;

The second will focus on accounting system. The aims of this part of the course are to:
· provide the fundamental notions of accounting intended as the languages of a business;
· analyse financial statements as a representation of economic performance;
· describe the structure of a balance sheet and of a financial statement (assets and liabilities, profit and loss account, notes);
· study the main items of a financial statements;
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
In accordance with the introductory character of the subject, the classes aim to apply the theoretical notions studied to specific management issues.
For this purpose, the frontal lessons will be complemented with:
- case studies and examples;
- examination of original documents (e.g. financial statements).
During the course there will be FORMATIVE ASSESSMENTS so that students will be able to test their preparation and understanding in a simulated exam (without grades) that will be corrected collectively.
Teaching Resources
- G. AIROLDI, G. BRUNETTI, V. CODA, Corso di economia aziendale, Bologna, il Mulino, 2005 (all the book except chapters 6, 7, 8, 18).
- Slides prepared by teacher
Assessment methods and Criteria
The exam will take place by oral or writing test using the Microsoft Teams platform or where the regulations allow it in person by writing test.
The test will be aimed at:
- ascertain the achievement of the objectives in terms of knowledge and understanding;
- ascertain the ability to apply knowledge and understanding;
- verify the student's independence of judgment, possibly also through the analysis of business cases discussed during the course;
- ascertain the mastery of the specific language concerning the economic functioning of companies and the ability to present the arguments in a clear and orderly manner.
Unita' didattica 1
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 6
Lessons: 40 hours
Professor: Taddeo Alessandro
Unita' didattica 2
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 3
Lessons: 20 hours
Professor: Turri Matteo