Business Administration and Accounting
A.Y. 2026/2027
Learning objectives
The purpose of the course is twofold.
First, 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 managerial processes as well as of its functional areas. Despite the course will be mainly focused on private firms, other kinds of organizations will be also presented, such as families, the State and non-profit organisations.
Second, the course intends to let students achieve knowledge and practical skills on the methodology of financial accounting with reference to company's data gathering, classification, recording and disclosing, as well as providing the knowledge about the content, preparation and interpretation of financial statements. Indeed, the financial accounting finds its most important synthesis in the financial statements.
Accordingly, the course is structured in two main modules:
1. The company system and its internal organisation;
2. The financial accounting system.
First, 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 managerial processes as well as of its functional areas. Despite the course will be mainly focused on private firms, other kinds of organizations will be also presented, such as families, the State and non-profit organisations.
Second, the course intends to let students achieve knowledge and practical skills on the methodology of financial accounting with reference to company's data gathering, classification, recording and disclosing, as well as providing the knowledge about the content, preparation and interpretation of financial statements. Indeed, the financial accounting finds its most important synthesis in the financial statements.
Accordingly, the course is structured in two main modules:
1. The company system and its internal organisation;
2. The financial accounting system.
Expected learning outcomes
At the end of the course student will be able to:
· use the basic concepts of business administration;
· distinguish the complementary and dynamic roles played in economic system by companies, families, the State and non-profit organizations;
· identify the managerial decisions and the underlying analysis of economic convenience that support them;
· analyze the economic environment and the efficiency and effectiveness of companies;
· record the basic business operations according to the method of double-entry accounting;
· understand the techniques at the basis of financial statements;
· apply the financial accounting methodology with reference to the different operations during the year;
· apply the financial accounting methodology at the end of the year in compliance with the matching principle and with the prudence principle;
· achieve the final schemes which are essential for the financial statements.
· use the basic concepts of business administration;
· distinguish the complementary and dynamic roles played in economic system by companies, families, the State and non-profit organizations;
· identify the managerial decisions and the underlying analysis of economic convenience that support them;
· analyze the economic environment and the efficiency and effectiveness of companies;
· record the basic business operations according to the method of double-entry accounting;
· understand the techniques at the basis of financial statements;
· apply the financial accounting methodology with reference to the different operations during the year;
· apply the financial accounting methodology at the end of the year in compliance with the matching principle and with the prudence principle;
· achieve the final schemes which are essential for the financial statements.
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 course is divided into two modules:
1. The Business System and Functional Areas: This introductory module to the analysis and study of companies is held in the first semester of the first year. It emphasizes the characteristics and purposes of companies using a theoretical approach by functional areas and typical processes, combined with a case study approach.
The Business Economics module covers the economics of private companies and their relationships with markets and the external environment. The main topics include:
o The business system.
o The balances of the business system.
o The business management process.
o The analysis of the company by "functional areas."
2. The General Accounting System: This module aims to create knowledge on the observation methods of various (and main) administrative events performed by a company during a financial year, with particular reference to the identification and distinction between financial and economic aspects. The objective is to understand the general structure of any business system within a broader economic system and to be able to comprehend its governance mechanisms and evaluate its activity results.
The Accounting module includes the methods for observing the various (and main) administrative events performed by a company during a financial year, with particular reference to identifying and distinguishing between financial and economic aspects. The aim is to account for the main administrative events to prepare the financial statements.
The main topics are:
o The administrative-accounting cycle.
o Recording of main business transactions (purchase and sale).
o Acquisition of fixed assets.
o Employee salaries and payments to professionals.
o Financing transactions with third parties.
o Equity.
o The first trial balance.
o Main adjustment and closing entries.
o The second trial balance.
o Preparation of the financial statements (simplified formats).
Non-attending students
The course syllabus is the same for both attending and non-attending students. Assessment methods are also identical. To support independent study, non-attending students have access, through the MyAriel platform, to course materials, practice exercises, and guidance on the examination. They are also required to study the recommended textbooks, which provide the theoretical foundations of Business Administration and Financial Accounting, together with accounting applications and exercises based on the double-entry bookkeeping method. Non-attending students may contact the course instructors for further clarification or assistance.
1. The Business System and Functional Areas: This introductory module to the analysis and study of companies is held in the first semester of the first year. It emphasizes the characteristics and purposes of companies using a theoretical approach by functional areas and typical processes, combined with a case study approach.
The Business Economics module covers the economics of private companies and their relationships with markets and the external environment. The main topics include:
o The business system.
o The balances of the business system.
o The business management process.
o The analysis of the company by "functional areas."
2. The General Accounting System: This module aims to create knowledge on the observation methods of various (and main) administrative events performed by a company during a financial year, with particular reference to the identification and distinction between financial and economic aspects. The objective is to understand the general structure of any business system within a broader economic system and to be able to comprehend its governance mechanisms and evaluate its activity results.
The Accounting module includes the methods for observing the various (and main) administrative events performed by a company during a financial year, with particular reference to identifying and distinguishing between financial and economic aspects. The aim is to account for the main administrative events to prepare the financial statements.
The main topics are:
o The administrative-accounting cycle.
o Recording of main business transactions (purchase and sale).
o Acquisition of fixed assets.
o Employee salaries and payments to professionals.
o Financing transactions with third parties.
o Equity.
o The first trial balance.
o Main adjustment and closing entries.
o The second trial balance.
o Preparation of the financial statements (simplified formats).
Non-attending students
The course syllabus is the same for both attending and non-attending students. Assessment methods are also identical. To support independent study, non-attending students have access, through the MyAriel platform, to course materials, practice exercises, and guidance on the examination. They are also required to study the recommended textbooks, which provide the theoretical foundations of Business Administration and Financial Accounting, together with accounting applications and exercises based on the double-entry bookkeeping method. Non-attending students may contact the course instructors for further clarification or assistance.
Prerequisites for admission
As a first-year course (held in the first quarter), there are no specific requirements other than those for the access to the degree program.
Teaching methods
The teaching methods include lectures, exercises, and discussions of cases and business testimonies. These different teaching methodologies are used to enable students to gain a thorough understanding of the underlying logic of the methodologies presented in class. The presentation of theoretical concepts is supported by case discussions to help students effectively reinforce the knowledge acquired in class. Additionally, to encourage continuous study, accounting exercises are proposed on the platform.
To ensure continuity in the learning process, students have access to slides and other teaching materials useful for reviewing and systematizing the knowledge presented during lectures.
To ensure continuity in the learning process, students have access to slides and other teaching materials useful for reviewing and systematizing the knowledge presented during lectures.
Teaching Resources
1. "L'azienda nell'era 4.0. Casi di management relativi ad aziende pubbliche, private e ibride" (Year: 2021; Publisher: Giappichelli; Authors: Paolo Pietro Biancone, Silvana Secinaro, Valerio Brescia, ISBN: 9788892141872).
2. "Dalla contabilità al bilancio" (Year: 2016; Publisher: Accademia University Press; Authors: Simona ALFIERO, Valter GAMBA, Fabio RIZZATO, Simone SCAGNELLI, Silvana SECINARO, Vania TRADORI; ISBN: 9788899200763).
Additional materials: Slides used in class will be published on the ARIEL digital platform and will be part of the exam program. Further readings may be suggested to complete the program.
2. "Dalla contabilità al bilancio" (Year: 2016; Publisher: Accademia University Press; Authors: Simona ALFIERO, Valter GAMBA, Fabio RIZZATO, Simone SCAGNELLI, Silvana SECINARO, Vania TRADORI; ISBN: 9788899200763).
Additional materials: Slides used in class will be published on the ARIEL digital platform and will be part of the exam program. Further readings may be suggested to complete the program.
Assessment methods and Criteria
Attending students
The final assessment consists of a written examination aimed at verifying the achievement of the intended learning outcomes in both Business Administration and Financial Accounting. The examination includes open-ended questions, multiple-choice questions, and accounting exercises based on the double-entry bookkeeping method.
During the course, attending students complete practical exercises on the ARIEL platform and participate in the analysis and discussion of business case studies. The case study activities account for 30% of the final grade for the Business Administration module, while the remaining 70% is based on the written examination, consisting of one open-ended question and three multiple-choice questions. The Financial Accounting module consists of accounting exercises based on the double-entry bookkeeping method. The final course grade is calculated as the average of the grades obtained in the Business Administration and Financial Accounting modules. To pass the course, students must obtain a passing grade in both modules. Both module grades are expressed on a 30-point scale.
Non-attending students
The assessment methods for non-attending students are identical to those for attending students. The final examination consists of a written test including open-ended questions, multiple-choice questions, and accounting exercises designed to assess the achievement of the intended learning outcomes of the course. To support their preparation, non-attending students are provided, through the MyAriel platform, with information on the course syllabus, teaching materials, and all relevant guidance for independent study and examination preparation. Non-attending students may also contact the course instructors for further clarification or assistance.
Assessment criteria
Assessment is based on the student's level of knowledge and understanding of the course topics, the ability to apply the principles of Business Administration and Financial Accounting to solve theoretical questions and practical exercises, the accuracy of accounting entries, the appropriate use of technical terminology, and the ability to integrate and relate the different topics covered in the course. The final grade is expressed on a 30-point scale.
The final assessment consists of a written examination aimed at verifying the achievement of the intended learning outcomes in both Business Administration and Financial Accounting. The examination includes open-ended questions, multiple-choice questions, and accounting exercises based on the double-entry bookkeeping method.
During the course, attending students complete practical exercises on the ARIEL platform and participate in the analysis and discussion of business case studies. The case study activities account for 30% of the final grade for the Business Administration module, while the remaining 70% is based on the written examination, consisting of one open-ended question and three multiple-choice questions. The Financial Accounting module consists of accounting exercises based on the double-entry bookkeeping method. The final course grade is calculated as the average of the grades obtained in the Business Administration and Financial Accounting modules. To pass the course, students must obtain a passing grade in both modules. Both module grades are expressed on a 30-point scale.
Non-attending students
The assessment methods for non-attending students are identical to those for attending students. The final examination consists of a written test including open-ended questions, multiple-choice questions, and accounting exercises designed to assess the achievement of the intended learning outcomes of the course. To support their preparation, non-attending students are provided, through the MyAriel platform, with information on the course syllabus, teaching materials, and all relevant guidance for independent study and examination preparation. Non-attending students may also contact the course instructors for further clarification or assistance.
Assessment criteria
Assessment is based on the student's level of knowledge and understanding of the course topics, the ability to apply the principles of Business Administration and Financial Accounting to solve theoretical questions and practical exercises, the accuracy of accounting entries, the appropriate use of technical terminology, and the ability to integrate and relate the different topics covered in the course. The final grade is expressed on a 30-point scale.
ECON-06/A - Business Administration, Accounting & Performance Measurement - University credits: 12
Lessons: 80 hours
Professor:
Brescia Valerio
Professor(s)