Business and Accounting
A.Y. 2022/2023
Learning objectives
The purpose of the Business Administration and Accounting course is twofold. First of all, it aims to provide a theoretical and conceptual approach to study the nature, the structure and the operating dynamics of enterprises and their relations with the external environment. In this regard, we will first specifically analyse the key concepts of the Business Administration theory as business and institute and economic activity and then examine in depth the typical economic processes and choices regarding the operation of enterprises. Finally, we will concentrate on the main analytical models that allow to examine the relationship between a business and its surrounding competitive environment in order to make long-term strategic choices. Secondly, the Business Administration course aims to provide a methodology in order to understand the principles and fundamental elements of accounting documents and data.
Expected learning outcomes
At the end of the Business Administration and Accounting, the students will be able to:
· Use the main core concepts and language of Business Administration, with particular emphasis typical economic processes and function of enterprises;
· Understand the informative value of accounting processes and documents and obtain information for analytical and decisional purposes;
· Critically understand the operation of enterprises in a holistic way in order to appreciate the multifaceted interactions that exists with their surrounding economic environment.
· Use the main core concepts and language of Business Administration, with particular emphasis typical economic processes and function of enterprises;
· Understand the informative value of accounting processes and documents and obtain information for analytical and decisional purposes;
· Critically understand the operation of enterprises in a holistic way in order to appreciate the multifaceted interactions that exists with their surrounding economic environment.
Lesson period: First trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
First trimester
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;
· 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)
- guest lectures.
For this purpose, the frontal lessons will be complemented with:
- case studies and examples;
- examination of original documents (e.g. financial statements)
- guest lectures.
Teaching Resources
- G. AIROLDI, G. BRUNETTI, V. CODA, Corso di economia aziendale, Bologna, il Mulino, 2020 (Chapters: 1, 2 (p 2.1, 2.2), 3 (3.1, 3.2 e 3.6), 4, 5 (5.1 e 5.2), 6 ( 6.1, 6.2., 6.3, 6.4), 7 (7.1), 9, 10, 11, 12, 16.
- Slides prepared by teacher
- Slides prepared by teacher
Assessment methods and Criteria
The exam will take place 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.
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:
Barbato Giovanni
Unita' didattica 2
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 3
Lessons: 20 hours
Professor:
Marsilio Marta
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Professor(s)
Reception:
to be organized by email to [email protected]
Reception:
Codice Team: 5xe0846