37458 - Business Economy

Course Unit Page

  • Teacher Roberto Aprile

  • Credits 6

  • SSD SECS-P/07

  • Teaching Mode Traditional lectures

  • Language Italian

  • Campus of Bologna

  • 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)


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


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