82112 - Business Economics and Principles Of Accounting

Academic Year 2021/2022

  • Docente: Luca Mazzara
  • Credits: 8
  • SSD: SECS-P/07
  • Language: Italian
  • Moduli: Luca Mazzara (Modulo 1) Carlotta Del Sordo (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Forli
  • Corso: First cycle degree programme (L) in Economics and business (cod. 9202)

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

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


I Cycle (September-October)

L.Marchi, Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Giappichelli, Torino, 2018.

II Cycle (November-December)

G.Savioli e M. Bartolini, Contabilità d'impresa, Franco Angeli, Milano, 2013.


Additional material for detailed study about specific topics of the program to be discussed during the lectures.

Teaching methods

Besides the theorethical lessons some seminarial meetings will be organized, also thanks to the participation of some former students who are now managers operating in Italian and European firms. Some exercises about accounting problems will be offered.

Assessment methods

Assessment methods (the exam can be done following two alternatives, which will be delivered through e-learning platforms):


Partial exams will not account for other exam rounds. 

Both partial exams will be written and delivered through online platforms. It is necessary to score at least 18/30 on each exam.

2. ONE ORAL AND WRITTEN EXAM TO BE PASSED during the exam rounds in January-February and September.

It is necessary to score at least 18/30 on both written and oral exams.

In order to obtain a higher mark (up to 2/30 on the total score), IT laboratories will be activated during the course of study.

N.B. Exam modalities may vary according to the Covid-19 emergency.

As concern the graduation in the evaluation process please take a look at the following scheme:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.



Teaching tools

Personal computer, video-projector and multimedia classroom with cameras and overhead microphones. The full course is also organized in elearning: https://virtuale.unibo.it

Links to further information


Office hours

See the website of Luca Mazzara

See the website of Carlotta Del Sordo


Good health and well-being Quality education Gender equality Clean water and sanitation

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.