Course Unit Page
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Teacher Roberto Aprile
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Credits 6
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SSD SECS-P/07
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Teaching Mode Traditional lectures
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Language Italian
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Campus of Bologna
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Degree Programme First cycle degree programme (L) in Information Science for Management (cod. 8014)
Academic Year 2017/2018
Learning outcomes
At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.
Course contents
Entity and companies: definitions and main aspects (5 hours)
Definitions within Economia Aziendale and within the Italian Law
Main classifications and their usefulness
The rule of the information systems for the administrative tasks
Financial accounting: an introduction (20 hours)
Methodological introduction of accounting and bookkeeping
Double entry: purchase, sell, payment, collection
Double entry: loans
Double entry: services
Double entry: wages
Double entry: Ammortization and depresiations, gains and losses, straordinary events
Double entry: Accruals and defferals, inventories, other recognitions before the closing of the financial statements)
How to read financial statements (10 hours)
Introdaction
Balance sheet and income statement
How to read the financial statements and main ratios
Managerial accounting (10 hours)
Direct costing
Break Even Point
Full costing
Some considerations about budgetting
Readings/Bibliography
The main aspect is to attend the classes and lectures.
Francesco Giunta - Economia Aziendale - Cedam
Principi contabili OIC 11 e 12
Suggested readings (also alternatively)
Bastia, Il Budget, Clueb
Teaching methods
Frontal lessons and lectures
Assessment methods
Written assessment; Oral exam only if required by the Teacher.
Exams were immediately corrected and students should meet the teacher in the same day to assess the test.
Office hours
See the website of Roberto Aprile