ACCOUNTING AND BUSINESS ADMINISTRATION-2

The Comes degree course provides an in-depth preparation on the topics of economics and international trade. Through analytical tools in the economic, business, legal and quantitative fields, students are enabled to manage the complexity of the import and export relations of companies, to evaluate investments on foreign markets and to organize production processes on an international scale. The teaching of business economics provides students with the basic knowledge to be able to take the degree course so as to have the economic and business basis necessary to be able to enter the world of work or to continue in the academic field, in the master's degrees of economic and business nature.

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.

There are no preconditions. Anyone can take the exam as long as they are enrolled in university. There is no mandatory exam that you must take before you take Business Administration. Of course, with regard to OFA and B1 and B2 English exams, the student is referred to the rules of the degree course. If in doubt, call the economic campus.

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 statement

Economia Aziendale 2 Contabilità e bilancio, McGraw-Hill, 2025.

Recommended reading list:
- P. Andrei, A.M. Fellegara (a cura di), Contabilità generale e bilancio d'impresa, IV ed., Giappichelli, 2017
- R. Di Pietra, G. Ianniello, A. Paris, Il bilancio d'impresa, Cedam, 2017.
- L. Marchi (a cura di), Introduzione alla contabilità d'impresa, VI ed., Giappichelli, 2017.

One exam, a written test, will comprise both modules of the course (Economia Aziendale 1 and Economia Aziendale 2).
The exam consists of two parts: the first comprises three theoretical questions based on the first module, while the second requires the preparation of financial statements (balance sheet and income statement) based on the second module. To pass the exam, a satisfactory grade must be achieved on the topics covered in both modules. The final grade is determined by a weighted assessment of the scores obtained in the two parts, with greater weight assigned to the second module.

written

The instructor is responsible for ensuring the authenticity and originality of all examinations and coursework. In cases of suspected academic misconduct, an additional on-site assessment may be required during the exams, which may differ from the standard format.

The grade will be assigned according to the following methods:
A. Scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and understanding applied in reference to the course program;
- limited ability to apply knowledge by making independent judgments;
- sufficient communication skills, especially in relation to the use of specific language relating to the course program;
B. Scores between 23 and 26 will be assigned in the presence of:
- reasonable knowledge and understanding applied in reference to the course syllabus;
- reasonable ability to apply knowledge expressing independent judgement;
- fair communication skills, especially in relation to the use of specific language relating to the course programme;
C. scores between 27 and 30 will be assigned in the presence of:
- good or excellent knowledge and ability to understand applied in relation to the course program;
- good or excellent ability to apply knowledge with independent judgement;
- fully adequate communication skills, especially in relation to the use of specific language relating to the course program;
D. honors will be awarded in the presence of applied knowledge and understanding in relation to the program, excellent judgment and communication skills.

The course includes lectures during which the theoretical concepts will be explained, and several examples about accounting entries and preparation of financial statements will be offered.
The course is associated with tutorials that insist on the most applicative aspects of the program.

- One written exam for both modules.
- EXAM BOOKING. ONLY students who have booked the exam by means of the online procedure within the terms will be admitted to the written exam. In case of any problem with the online booking procedure please contact the Economic Campus well in advance BEFORE the term expiry.

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.