- Docente: Giovanni Guidetti
- Credits: 1
- SSD: SECS-P/01
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Ravenna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 5903)
Learning outcomes
The seminar aims to provide students with a knowledge of the fundamental concepts of accounting and tax representation of business activities. The objective is to provide students with the practical skills to read company accounting representations and understand their interrelationships with tax variables. This objective will be achieved mainly through the examination and study of accounting documents and real-life cases. At the end of the course, students will have knowledge of the main concepts of business economics and the main financial statement ratios, which are useful for understanding the performance and prospects of a company; they will have understood their theoretical meaning and scope of application. In addition, they will have a concrete understanding of the interrelationships between the accounting structure of companies and the impact of tax variables on the management and prospects of a company. The analysis of financial statement ratios will be supplemented by a section on the analysis of business economics and markets. After a quick review of the main market forms (perfect competition, monopoly, monopolistic competition and oligopoly), the theory of the firm will be analysed according to the Coase/Williamson approach, based on transaction costs.
Course contents
The fundamental concepts of business accounting, which form the basis of the process of preparing and constructing financial statements.
Financial statements as a fundamental element for analysing business management and its processes: financing, procurement, transformation and disposal.
Positive and negative financial and economic changes in business management dynamics.
Basic accounts. The income statement and balance sheet as a summary of the accounts and fundamental components of the financial statements.
Financial statement ratios.
Readings/Bibliography
Airoldi, Brunetti, Coda (2005), Corso di Economia Aziendale, Edizioni Il Mulino.
Teaching methods
Lectures
Assessment methods
Oral examination
Teaching tools
Slides to be discussed during meetings
Office hours
See the website of Giovanni Guidetti