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 (classes from September to October): Theory

Principles of Economics and Business management.

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

Relationships between business and stakeholders.

The operating system: production and its sub-systems.

The management system: planning and control, and human resources management.

The information system: management and accounting systems.

The stakeholders' relationships system.

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 (classes from November to December) - 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.

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.

During the lessons, seminars will be organized which allow for in-depth analysis of the topics addressed during the classes, thanks to the participation of speakers who are managers of companies as well as professionals.

Moreover, during the classes working groups will be organised under the supervision of the teacher. Students who follow the classes will be able to join the working groups to draft case studies, to be presented in the classroom during the last week of classes. The implementation of a case study will entitle each member of the group to a bonus score (variable from 0 to 5 points based on the quality of the work carried out) which will be added to the "sufficient" evaluation achieved in the 1st partial or to the "sufficient" score achieved in the theory part of the total tests in January and February 2025, while the bonus score will not applied in the section of June and September.

The participation to working group is not mandatory.

For any doubts and queries for assistance, you can contact the teaching tutor, who will be appointed at the beginning of the course lessons.

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.

The exam lists for each session open 15 days before and close 4 days before the session.

 

Structure of the Texts

The exam is written and held in person.

The exams consists in open questions for the first part of the program (theory) and exercises of bookkeeping for the second part of the program (general accounting). Each part of the exam lasts for about 1 hour.

 

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 any doubts and queries for assistance, you can contact the teaching tutor, who will be appointed at the beginning of the course lessons.

Office hours

See the website of Benedetta Siboni