Business and Accounting
A.Y. 2025/2026
Learning objectives
The course aims to develop the ability to:
- Critically analyze business phenomena using theoretical and methodological tools;
- Interpret and apply the concepts of firm, institution, enterprise (and corporate governance), economic activity, economic environment, competitive system, strategic and organizational choices;
- Understand and use the financial statements as a tool to support business decision-making.
- Critically analyze business phenomena using theoretical and methodological tools;
- Interpret and apply the concepts of firm, institution, enterprise (and corporate governance), economic activity, economic environment, competitive system, strategic and organizational choices;
- Understand and use the financial statements as a tool to support business decision-making.
Expected learning outcomes
Upon completion of the course, the student will be able to:
I.Describe the key concepts of institution, enterprise, economic activity (and corporate governance), economic environment, competitive system, strategic and organizational choices;
II.Read and interpret the main components of the financial statements, including through financial statement reclassification techniques and the construction of financial ratios;
III.Analyze business situations and make critical assessments regardig profitability and management decisions;
IV.Communicate business and accounting concepts clearly, using appropriate technical language;
V.Independently deepen their knowledge of business topics even after the conclusion of the course.
I.Describe the key concepts of institution, enterprise, economic activity (and corporate governance), economic environment, competitive system, strategic and organizational choices;
II.Read and interpret the main components of the financial statements, including through financial statement reclassification techniques and the construction of financial ratios;
III.Analyze business situations and make critical assessments regardig profitability and management decisions;
IV.Communicate business and accounting concepts clearly, using appropriate technical language;
V.Independently deepen their knowledge of business topics even after the conclusion of the course.
Lesson period: First trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
First trimester
Course syllabus
The following topics will be covered during the course:
- the concept of economic activity and Business Administration;
- the concept of business and institution, with particular reference to the institution of the company;
- the main management functions typical of companies (economic combinations and coordinations);
- institutional structures and governance of companies;
- the concept of institutional equilibrium and economic efficiency;
- the concept of business and corporate strategy;
- the economic environment and the competitive system;
- choices of standardization and (horizontal/vertical) extension of economic combinations;
- the basic structure and principles of a financial statement: income statement and balance sheet;
- the concept of operating income and working capital and their main values;
- the main models for reclassifying the income statement and the balance sheet;
- the main financial indexes.
- the concept of economic activity and Business Administration;
- the concept of business and institution, with particular reference to the institution of the company;
- the main management functions typical of companies (economic combinations and coordinations);
- institutional structures and governance of companies;
- the concept of institutional equilibrium and economic efficiency;
- the concept of business and corporate strategy;
- the economic environment and the competitive system;
- choices of standardization and (horizontal/vertical) extension of economic combinations;
- the basic structure and principles of a financial statement: income statement and balance sheet;
- the concept of operating income and working capital and their main values;
- the main models for reclassifying the income statement and the balance sheet;
- the main financial indexes.
Prerequisites for admission
As this is a first-year, first-term course, no prior knowledge is required other than that specified for admission to the degree program
Teaching methods
The course, while maintaining its introductory nature, aims to contextualize the concepts under study by relating them to specific management issues. Accordingly, the teaching methods include frontal lectures to deliver theoretical knowledge, case study analyses and practical exercises to develop the ability to apply such knowledge, and group work designed to foster critical thinking and communication skills through essays.
The course is delivered through blended learning, according to the following organization:
- 30 hours of in-person classes;
- 20 hours of synchronous online classes via videoconference on the Teams platform;
- 10 hours of asynchronous online classes in the MyAriel environment.
Formative assessment moments are provided during the course, allowing students to test their preparation, which will be corrected collectively.
The course is delivered through blended learning, according to the following organization:
- 30 hours of in-person classes;
- 20 hours of synchronous online classes via videoconference on the Teams platform;
- 10 hours of asynchronous online classes in the MyAriel environment.
Formative assessment moments are provided during the course, allowing students to test their preparation, which will be corrected collectively.
Teaching Resources
1) The book of G. AIROLDI, G. BRUNETTI, V. CODA, "Corso di economia aziendale", Bologna, il Mulino - 2020. In particular, the following chapters will be considered for the final evaluation:
- Chapter 1
- Chapter 2
- Chapter 3
- Chapter 4
- Chapter 5 (no 5.3, 5.4, 5.5)
- Chapter 6 (no 6.5 and 6.6)
- Chapter 7 (only to support slides)
- Chapter 8 (no 8.2)
- Chapter 9 (no 9.2.4)
- Chapter 10 (no 10.6)
- Chapter 11 (no 11.5)
- Chapter 12
- Chapter 15
- Chapter 16 (no 16.3.5 e 16.4)
- Chapter 17
2) The slides of the lessons and additional teaching materials provided on the Moodle platform by the lecturers.
- Chapter 1
- Chapter 2
- Chapter 3
- Chapter 4
- Chapter 5 (no 5.3, 5.4, 5.5)
- Chapter 6 (no 6.5 and 6.6)
- Chapter 7 (only to support slides)
- Chapter 8 (no 8.2)
- Chapter 9 (no 9.2.4)
- Chapter 10 (no 10.6)
- Chapter 11 (no 11.5)
- Chapter 12
- Chapter 15
- Chapter 16 (no 16.3.5 e 16.4)
- Chapter 17
2) The slides of the lessons and additional teaching materials provided on the Moodle platform by the lecturers.
Assessment methods and Criteria
The exam will be written and will be based on the reference textbook (Airoldi, Brunetti, Coda, 2020) as well as on the supplementary materials provided by the Lecturer on the MyAriel platform.
The written exam consists of:
- 10-12 multiple-choice questions on business administration topics;
- 2-3 multiple-choice exercises on accounting and financial reporting;
- 2-3 open-ended questions on business and management theories, along with a financial statement reclassification exercise with a written commentary.
The multiple-choice questions are worth approximately 12 points, the accounting exercises around 5 points, and the open-ended questions approximately 15 points.
Registration for the exam is subject to attending at least 60% of the total course hours, which means at least 20 hours of in-person lectures and at least 20 hours of synchronous or asynchronous online sessions.
The written exam lasts approximately 1 hour and 30 minutes. The assessment criteria include the completeness of answers, technical accuracy, reasoning ability, and the appropriate use of technical language.
The purpose of the written exam is to:
- Verify the achievement of knowledge and understanding objectives (with particular reference to the multiple-choice questions);
- Assess independent judgment, potentially through the analysis of business cases discussed during the course (with particular reference to the open-ended questions);
- Evaluate the command of specific language related to business operations and the ability to present topics clearly and in an organized manner (with particular reference to the open-ended questions).
Regarding the grading scale (i.e., how the marks will be assigned):
A. Scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and applied understanding in relation to the program;
- limited ability to gather and/or interpret data, formulate independent judgments;
- adequate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
B. Scores in the 23-26 range will be assigned in the presence of:
- fair knowledge and applied understanding in relation to the program;
- moderate ability to gather and/or interpret data, formulate independent judgments;
- satisfactory communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
C. Scores in the 27-30 range will be assigned in the presence of:
- good or excellent knowledge and applied understanding in relation to the program;
- good or excellent ability to gather and/or interpret data, formulate independent judgments;
- fully appropriate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
D. Honors will be awarded in the presence of excellent knowledge and applied understanding in relation to the program, judgment skills, and excellent communication abilities.
The written exam consists of:
- 10-12 multiple-choice questions on business administration topics;
- 2-3 multiple-choice exercises on accounting and financial reporting;
- 2-3 open-ended questions on business and management theories, along with a financial statement reclassification exercise with a written commentary.
The multiple-choice questions are worth approximately 12 points, the accounting exercises around 5 points, and the open-ended questions approximately 15 points.
Registration for the exam is subject to attending at least 60% of the total course hours, which means at least 20 hours of in-person lectures and at least 20 hours of synchronous or asynchronous online sessions.
The written exam lasts approximately 1 hour and 30 minutes. The assessment criteria include the completeness of answers, technical accuracy, reasoning ability, and the appropriate use of technical language.
The purpose of the written exam is to:
- Verify the achievement of knowledge and understanding objectives (with particular reference to the multiple-choice questions);
- Assess independent judgment, potentially through the analysis of business cases discussed during the course (with particular reference to the open-ended questions);
- Evaluate the command of specific language related to business operations and the ability to present topics clearly and in an organized manner (with particular reference to the open-ended questions).
Regarding the grading scale (i.e., how the marks will be assigned):
A. Scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and applied understanding in relation to the program;
- limited ability to gather and/or interpret data, formulate independent judgments;
- adequate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
B. Scores in the 23-26 range will be assigned in the presence of:
- fair knowledge and applied understanding in relation to the program;
- moderate ability to gather and/or interpret data, formulate independent judgments;
- satisfactory communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
C. Scores in the 27-30 range will be assigned in the presence of:
- good or excellent knowledge and applied understanding in relation to the program;
- good or excellent ability to gather and/or interpret data, formulate independent judgments;
- fully appropriate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
D. Honors will be awarded in the presence of excellent knowledge and applied understanding in relation to the program, judgment skills, and excellent communication abilities.
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 9
: 10 hours
: 20 hours
Lessons: 30 hours
: 20 hours
Lessons: 30 hours
Professor:
Barbato Giovanni
Professor(s)
Reception:
to be organized by email to [email protected]