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This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Decent work and economic growth Industry, innovation and infrastructure Reduced inequalities

Academic Year 2019/2020

Learning outcomes

The course aims to deepen the knowledge of economics and financial issues linked to the building of a start-up company. In particular it will start from the development of the business model, ending with the drafting of the Financial Account for the first FY. The purpose is to provide knowledge about the key aspects of setting up a company.

Course contents

1st session

Subjects: from enterprise concept to business model (evaluation of the idea and of it's intended profitability, analysis of revenue stream and business kind etc.).

Goals: knowing the basis of managing an enterprise in the starting phase, in order to be able to gradually implement it understanding the value on different perspectives.

2nd session

Subjects: drafting of a business plan (analysis of the different parts of a plan, of its objectives and scopes, examination of a case of draw up of business plan in order to obtain a bank loan).

Goals: awareness of techniques of drafting of an industrial plan, to submit it to institutional investors and stakeholders of interest.

3rd session

Subjects: analysis of the legal form that best fit the concrete business that will be started (examination of the different legal institutes that can be applied in the Italian system as well as situation that start-up could face such as entrance of new shareholders or quit of the formers, increase of capital and settle of losses, fiscal benefits of registration at the Public register of innovative start-up etc.).

Goals: focus on legal expertise about company law (and commercial law in general) that are needed to identify the right and most suitable company type in respect to the needs of the business chosen.

4th session

Subjects: calculation of taxes due for a company (practice lesson about the determination of taxes for a FY, analyzing different cases from drafting the Financial Statement to the Tax Return, relating to the basics students accrued during university courses).

Goals: learning different aims of legislation - civil law and fiscal law - and techniques of calculation of taxes and methods of payments.

5th session

Subjects: introduction of the professional figure of "Dottore Commercialista" (Italian accountant basically), of the "Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna" (local House of accountants), as it can be linked to the primary consultancy related to start-up and companies in general from set up to growth (main subject of this course).

This last lesson will end with a final exam of knowledge learned (last hour), in order to evaluate students for their study plan.

Goals: listing of possible activities and different employments for "Dottore Commercialista", of his social role in the community and duties towards the institutional order he belongs to.


References for personal development:

- Ferrandina, A. 2018. Business plan: casi pratici, V edizione. IPSOA

- Campobasso, G. F. 2015. Diritto commerciale, Volume II – Diritto delle Società. UTET. Capitoli 1, 2, 3, 4, 8, 9, 13, 18 e 19.

- Luca, M., Bontempo, F., Sura, A., & Fabi, T. 2019. Bilancio e reddito d’impresa. IPSOA. Capitoli 7, 9 e 13.

Teaching methods

The course will be held by speakers chosen among directors and managers of primary local firms as well as qualified professional of the network of accountants "Commissione Giovani dell’Ordine dei Dottori Commercialisti ed esperti contabili della Provincia di Bologna", coordinated by their President, Mr. Giovanni Enrico Passarini.

Assessment methods

To submit the final test it's required the attendance of at least 4 lessons (on the total 5 scheduled). At the end of the course a written test will take place, lasting one hour and made up of a full question and ten multiple choices, all concerning subject examined during the different days of lesson.

Multiple choices award 1.5 points each, full question allows a maximum of 15 points, for a total of 30 points. Success at the exam can be obtained with no less than 18 points, so it's mandatory to gain points both in multiple choices and in full question.

Teaching tools

ICTs that favor student-professor relationship will be provided during classes.

Office hours

See the website of Gabriele Morandin