- Docente: Luca Mazzara
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Forli
- Corso: First cycle degree programme (L) in Economics and Business (cod. 8851)
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.Farneti, Economia d'Azienda, FrancoAngeli, Milano, 2007, only chapters I and II - OR - G.Farneti, Ragioneria Pubblica, FrancoAngeli, Milano, 2004, only chapter I
G.Savioli e M. Bartolini, Contabilità d'impresa, Franco Angeli, Milano, 2008
Teaching methods
Besides the theorethical lessons some seminarial meetings will be organized. Some exercises about accounting problems will be offered.
Assessment methods
Assessment methods:
The total test is composed in two different parts: the first (in november) is written and based on the evaluation of managerial basic knowledge according to the items explained in class. The second (written) is about accounting items.
During the others sessions, the student will be approach first to a written part then to an oral one.
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