ACCOUNTING AND BUSINESS ADMINISTRATION-2

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 statements.

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.

Student should have learned the basic accounting principles and technicalities due for book-keeping and for setting annual financial statements

no advance knowledge is required

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 statements.

For prof. Avi: Il bilancio di esercizio alla luce della normativa civilistica post D.Lgs. 139/2015 e dei nuovi principi nazionali, Ca' Foscarina editore, Venezia, 2016 (nb! il testo degli scorsi anni non può più essere utilizzato causa variazione legge sul bilancio) Oltre al testo sopra citato:
. Airoldi, G. Brunetti, V. Coda, Corso di economia aziendale, Il Mulino, Bologna, 2005Capitoli: I, II, IV, IX, XVI e XVII

For prof. Dugo: - E. Santesso (a cura di), Lezioni di Economia Aziendale, Giuffrè, 2010. - Economia Aziendale - 2. Aggiornato al Decreto Legislativo 139/2015, McGraw-Hill, 2016.

Per corso Prof. Avi: The test is only written. The test is composed by: 1) balance sheet, 2) 4/5 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. Dugo's course: the exam will consist of both written and spoken components. The written portion of the exam will include the following two exercises:
a) the first will consist of:
- restructuring a Balance Sheet into the legal layout (the first two levels only);
- restructuring a P&L statement into the legal layout (the first level only);
- a series of book entries;
b)the second portion requires students to draw up a company's balance sheet that contains the following information: opening a balance sheet; description of several operations to be booked; book end entries.
The written exam duration is 90 minutes.
The spoken exam will cover material from the first part of the program.

Frontal classes, in which the professor will explain the content of the lessons supported by slides

For Prof. Dugo: Only candidates successfully completing the written part will be admitted to the oral examination.

written