- Docente: Cristina Aprile
- Credits: 6
- SSD: ECON-06/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Information Science for Management (cod. 6641)
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from Sep 16, 2026 to Dec 18, 2026
Learning outcomes
hrough the course students will have the essential tools to understand the structure and functioning of companies, to understand the content of financial statements and their preparation methods, to interpret companies' data as both an internal and external stakeholder, to analyze the economic and financial consequences of strategic decisions, and to understand planning and control objectives and logic.
Course contents
Company and its context
- Company structure
- Stakeholders
- Administrative Department
Financial Statements
- Objective and Users
- Accounting Systems
- Accounting entries
- Accounting adjustments
- Sustainability Reporting - brief outline
- Exercises
Financial Statement Analysis
- Objective and Users
- Analysis of Balance Sheet and Income Statement, Financial ratios
- IT aspects
- Exercises
Management Control
- Objective and Users
- Contribution Margin
- Break-even point
- Unbundling - brief outline
- Exercises
Planning and budgeting - brief outline
Readings/Bibliography
The main aspect is to attend the lectures.
Book - "Il bilancio per informatici e IT. Logiche contabili, piani pluriennali e unbundling", Aprile Cristina, Ed. Wolters Kluwer, 2022. These parts of the book:
Chapter 1 – L’impresa e gli obiettivi contabili
Chapter 2 – Il bilancio
Chapter 4 – Analisi di bilancio
Chapter 5 – Piani pluriennali e budget annuali (paragraphs 5.1 e 5.4)
Chapter 6 – Gli obblighi contabili unbundling (paragraphs 6.1, 6.2.1, 6.2.3, 6.2.4)
Documents and Exercises on the "Virtuale" IT platform.Teaching methods
Frontal lessons and lectures.
Assessment methods
The Assessment will be a written Exam of one hour and twenty minutes.
It will be structured as follows:
- in the first part there will be open and/or closed questions, referring to the entire Course Contents,
- in the second part the student will have to draw up the accounting records explicitly requested and those indirectly evincible from the company events represented,
- in the third part the student will have to correctly classify some accounting accounts in the Financial Statement,
- the fourth part is dedicated to budget analysis and/or management control; the student will have to apply the notions learned by solving specific numerical exercises,
- the final part consists of examples and/or questions that the student will have to answer, carrying out the necessary calculations, based on the knowledge acquired during the entire Course.
Teaching tools
Other documents (in addition to the Book) given by the Teacher will be available on the "Virtuale" website.
Office hours
See the website of Cristina Aprile