- Docente: Roberto Aprile
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Information Science for Management (cod. 8014)
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 role 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: Amortizations and depreciations, gains and losses, straordinary events
Double entry: Accruals and defferals, inventories, other recognitions before closing the financial statements)
How to read financial statements (10 hours)
Introduction
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.
Suggested readings (not compulsory)
To understand the main concepts of Business Economy:
- Francesco Giunta - Economia Aziendale - Cedam
To exercise on double entry bookkeeping:
- Contabilità e bilancio - Cerbioni, Cinquini, Sòstero - Mc Graw Hill
To understand how to collocate accounts within the financial statements:
- Italian Accounting standards: OIC 11 and 12
Suggested readings for understanding how to create a budget:
Bastia, Il Budget, Clueb
Teaching methods
Frontal lessons and lectures.
Assessment methods
Written assessment.
When possible, exams will be immediately corrected and students should meet the teacher in the same day to assess their results.
Office hours
See the website of Roberto Aprile