82112 - Business Economics and Principles Of Accounting

Learning outcomes

The aim of the course is to provide students with the basics for a better understanding of the managerial's dynamic issues relating to the management of the company, the accounting and the preparation of financial statements. At the end of the course students will be able to know:
- the main principles of the business system, both as regards to profit and non-profit organizations;
- the accounting rules regarding the main business operations, - structures, contents and frameworks of financial statements in accordance with the Italian Civil Code.

Course contents

Course contents:

Principles of Economics and firm theory
The systemic approach applied to the firm.
Strategy and planning
Organizational variables and management tools
Accounting bases and system. Income and asset
Financial accounting and Management accounting
Accounting information System. Some issues
Double entry method. The rules
Accounting transactions: purchases, sales, debt financing, equity financing
Income determination and evaluation. Income statement and balance sheet
Accounting numbers and the financial statement
Financial statement. The structure and the rules

Readings/Bibliography

L.Marchi, Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Giappichelli, Torino, last edition available.

G.Savioli e M. Bartolini, Contabilità d'impresa, Franco Angeli, Milano, last edition available

Teaching methods

Besides the theorethical lessons some seminarial meetings will be organized also thanks to the participation of some past our students now managers operating in Italy and EU firms. Some exercises about accounting problems will be offered.

Assessment methods

Assessment methods:
The total test is composed in different parts: for attending students, one having undergone the first exam on the evaluation of managerial basic knowledge (written version), they will have also undergo mid-term exams during the second part of the course. Details will be given on the first day of the start of the I  and II part of this course. 

During the other sessions and for non attending students the ordinary exams are written concerning the accounting items. After that, the students will have  an oral exam based on the evaluation of managerial basic knowledge according to the items explained in class and included into the program.

 

Teaching tools

Personal computer and video-projector. The full course is also organized in elearning: https://elearning-cds.unibo.it/

Links to further information

https://elearning-cds.unibo.it/

Office hours

See the website of Luca Mazzara

See the website of Carlotta Del Sordo