82112 - Business Economics and Principles Of Accounting

Course Unit Page


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

Academic Year 2021/2022

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: - principles and logics of the business system, both as regards to profit and non-profit companies; - accounting rules of the main business operations, - structures, contents and frameworks of financial statements in accordance with the Italian Civil Code.

Course contents

1st Part - Theory (prof. Benedetta Siboni)

  • Principles of Economics and Management of the organisations.
  • Accounting bases and system. Income and asset and liabilities.
  • Financial Accounting and Management Accounting.
  • Accounting information System.

2nd Part - Introducing to Bookkeeping and Financial Report (prof. Federica Farneti)

  • The bookkeeping through the double entry method.
  • The rules of bookkeeping in relation to the main accounting transactions:
    -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.


1st part- Theory

L. MARCHI, Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Giappichelli, Torino, last edition available.

G. FARNETI, Economia D'Azienda, FrancoAngeli, Milano, 2007 (chapters 1 and 2).

For an in-depth reading (voluntary): B. SIBONI, Introduzione allo studio di Storia della Ragioneria attraverso il pensiero e le opere dei suoi Maestri, Franco Angeli, Milano, 2005.


2st part- Introducing Bookkeeping and Financial report

Books currently being evaluated for adoption are the one on the following. Prof. Farneti will provided further indication on the first day of the second teaching module (beginning of November 2019).

1) G. SAVIOLI, M. BARTOLINI, Contabilita' d'impresa, Franco Angeli, Milano, ultima edizione disponibile.

2) G. LOMBARDI STOCCHETTI, Valutazioni e analisi di bilancio, terza edizione, Pearson, 2015.

3) M. TIEGHI, S. GIGLI, Introduzione alla contabilità e al bilancio d'esercizio, il Mulino (2007).

4) L. MARCHI, Introduzione alla contabilità d'impresa. Obiettivi, oggetto e strumenti di rilevazione, Giappichelli, Torino, 2017

5) L. MARCHI, Contabilità d'impresa e valori di bilancio, Sesta edizione, Giappichelli, Torino

6) Suggested for further exercitations: C. DEL SORDO, F. FARNETI, R.L. ORELLI, Introduzione alla contabilita' generale e al bilancio d'esercizio. Tecnica di rilevazione e casi, FrancoAngeli, Milano, 2010.

Teaching methods

Lectures, exercises and case-studies.


For assistance and enquies please contact Dr. Valentina Valentini at: valentina.valentin10@unibo.it

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.

Structure of the Texts

The exam is written and held in person.

The exam test for both modules involves a multi-choice quiz joint. The correct answers can be more than one for each question.

The maximum scores that can be acquired are specified in each question. Please note that the correct answers give a positive score; answers err on a negative score; missed answers do not score. The questions are presented in random order and for each question is indicated the maximum score that can be obtained if all the correct answers are indicated.
Scrolling questions is sequential, so you can't go back and change the answer you've already asked a previous question.

Assessment methods may change due to the future Covid19 situation.


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 assistance and enquies please contact Dr. Valentina Valentini at: valentina.valentin10@unibo.it

Office hours

See the website of Benedetta Siboni

See the website of Federica Farneti