ACCOUNTING AND BUSINESS ADMINISTRATION-1

This is an introductory course to the broad field of economics and management applied to all classes of social institutions: families, firmes, the State and non profit organizations. After giving the overall framework, the course deals specially with the basic concepts and theories of modern management.It also provides a basic knowledge useful in accounting for business transactions and preparing the financial statements according to national law.

None

Economic activity and economic actors.Behavoural assumptions: ethics and bounded rationality.Production and consumption of economic goods: basic processes.The complementary roles of families, firms, State and non profit organizations.Ownership structure and governance processes.Cooperations among firms.The rationale behind the financial accounting.Recognition process by journal entries.Measurement of the elements of financial statements.Presentation of financial stateme

Prof. Avi:
l bilancio di esercizio: principi di redazione, norme civilistiche e principi contabili OIC. Ca' Foscarina editore, Venezia, 2017 (nb! il testo del 2016 può ancora essere utilizzato mentre i libri degli scorsi anni(ante 2016) non possono più essere utilizzato causa variazione legge sul bilancio)
Airoldi, G. Brunetti, V. Coda, Corso di economia aziendale, Il Mulino, Bologna, 2005. Capitoli: I, II, IV, IX, XVI e XVII

Prof. Vedovato:
E. Santesso (a cura di), Lezioni di Economia Aziendale, Giuffre, 2010.
Economia Aziendale - 2, McGraw-Hill, 2012. Aggiornato al Decreto Legislativo 139/2015, McGraw-Hill, 2016.

written

For prof. Avi:The test is only written. The test is composed by: 1) balance sheet, 2) 6/7 techical question , 3) and 2/3 open question. Every question have a valutation. The final valutation of the test is the sum of the valutation of the question. Time: 3 hours.

For Prof. Vedovato:

The written test requires to solve two exercises:
a) the first exercise may alternatively consist in:
- preparing a Balance Sheet following the Italian Civil Code format, the first two levels only;
- preparing and Income statement following the Italian Civil Code format, the first level only;
- recording a number of complex transactions, both on the general journal daybook and the general ledger.
b) the second exercise consist in the preparation of the balance sheet and the income statement of a firm relying on the following information: the opening balance sheet, a list of transactions and closing entries.
The written test requires one hour and thirty minutes.
The oral part of the exam consists in a number of questions mainly based on the program of the fist module.

Conventional

Italian

For Prof. Vedovato:

Only candidates successfully completing the written part will be admitted to the oral examination.

• Course with sustainable contents
• University credits of sustainability: 1