ACCOUNTING AND BUSINESS ADMINISTRATION-1

The educational objectives, content, texts etc. are those of the whole course of Business Administration (12 credits)

This is an introductory course to the broad field of economics and management applied to all classes of social institutions: firms, the State and non profit organizations. After giving the overall framework, the course deals specially with the basic concepts and theories of modern management. The course 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.
Behavioural 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 statements.

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.


Recommended Reading List:
G. Airoldi, G. Brunetti, V. Coda, Corso di economia aziendale, Il Mulino, Bologna, 2005.
E. Cavalieri (a cura di), Economia aziendale, vol. I e vol. II, Giappichelli, Torino, 2008.
L. Marchi (a cura di), Contabilita d'impresa e valori di bilancio, III ed., Giappichelli, Torino, 2007.
L. Marchi (a cura di), Introduzione all'economia aziendale, VI ed., Giappichelli, Torino, 2006.

written and oral

The exam consists of both a written test and an oral test. To access the oral part students have to pass the written test.
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.
The final score depends on the positive evaluation of both tests.

conventional

Italian

• Course with sustainable contents
• University credits of sustainability: 1
• Lecture notes, material for reference or for self-assessment available online or as e-book