82112 - Business Economics and Principles Of Accounting

Learning outcomes

The aim of the course is to provide students with the basics for understanding the dynamics of managerial issues relating to the management of the company, the accounting and the preparation of financial statements. At the end of the course the student will be able to know: (a) principles and logics of the business system, both as regards to profit and non-profit companies; (b) accounting rules of the main business operations, (c) structures, contents and frameworks of financial statements in accordance with the Italian Civil Code.

Course contents

1st Part - Theory

Principles of Economics and Business management.

Classification and characteristics of profit, non profit, and public organisations.

The operating system: production.

The management system: planning and control.

The information system: management and accounting systems.

The relationships with stakeholders.

Business functions and processes.

Economic and financial sustainability:analyis of economic, financial and patrimonial equilibrium equations.

Introduction to the Annual report and bookeeping according to the Italin Civil Code.

2nd Part - Introducing to Bookkeeping and Financial Statement

The bookkeeping through the double entry method.

The rules of bookkeeping in relation to the main accounting transactions:

-purchases
-sales
-debt financing
- equity financing
-wages and salaries
- adjustment entries, etc.

Income determination and evaluation. Income statement and balance sheet, on the bases of the Italian Civil Code.

Readings/Bibliography

1st Part - Theory

L. MARCHI, A. PAOLINI (a cura di), Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Giappichelli, Torino, last edition.

G. FARNETI, Economia D'Azienda, Franco Angeli, Milano, 2007 (chapters 1st and 2nd)

Suggested for an in-depth preparation:

V. ANTONELLI, R. D'ALESSIO, Istituzioni di Economia aziendale. Teoria, dinamica e governo dell'azienda, McGrawHill, 2021.

G. BOESSO, S. BOZZOLAN, A. PARBONETTI, Economia aziendale. Modelli, misure, casi, McGrawHill, 2023.

B. SIBONI, Introduzione allo studio di Storia della Ragioneria attraverso il pensiero e le opere dei suoi Maestri, Franco Angeli, Milano, 2005.

 

2nd Part - Introducing to Bookkeeping and Financial statement:

G. SAVIOLI, M. BARTOLINI, Contabilita' d'impresa, Franco Angeli, Milano, 2023 (in press).

Suggested for further exercitations:

C. DEL SORDO, F. FARNETI, R.L. ORELLI, Introduzione alla contabilità generale e al bilancio d'esercizio. Tecnica di rilevazione e casi, Franco Angeli, Milano 2010.

Suggested for further information on bookkeeping:

V. ANTONELLI, R. D'ALESSIO, V. DELL'ATTI, I Bilanci delle imprese, Pearson, 2022.

Teaching methods

Lectures, exercises and case-studies.

Assessment methods

Enrolment is required to take the exam. Students have to enrol via the platform Almaesami: https://almaesami.unibo.it/almaesami/welcome.htm , where it is available rules and deadlines to enrol to each text.

Structure of the Texts

The exam is written and held in person.

The text proposes open questions for the first part of the program (theory) and exercises of bookkeeping for the second part of the program (general accounting).

Evaluation judgment scale

- 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

PPT presentations, discussion of case studies and exercitations in class. Please visit the Platform Virtuale for further information (https://virtuale.unibo.it/ ).

For assistance and inquiries please contact the tutor of the course, Dr. Giulia Carroli at: giulia.carroli2@unibo.it 

Office hours

See the website of Benedetta Siboni