92965 - Business Economics

Learning outcomes

The aim of the course is to learn the basic accounting skills related to the purposes, object and method of General Accounting as the fulcrum of the entire corporate information system, also with reference to current legislation on the matter.

Course contents

Economic activity, people and groups of people, business economics.

Institutes, companies, economic order of institutions, economic specialization.

The system of economic combinations, the articulation of economic combinations of non-profit companies.

Institutional arrangements A general model, the systems of interests converging in institutions, the integration of contributions: the economic and the legal entity.

Dynamic balance The dynamic balance of businesses and non-profit companies.

The economic value of assets. The financial statements model.

The administration of the company and its breakdown by classes of operations. The management circuits.

Quantitative business surveys. Accounting records. The accounting method and system. The survey: general propositions.

The double-entry method: principles and corollaries. Systematic detection tools. The notion and objectives of general ledger.

Total business income. Operating income. The characteristics of income and the relationship between income and capital. The numerical heritage. The theory of the income system: the aim of the system; the subject of the scriptures; the aspects of analysis of the phenomenon being detected. The accounting method and the income system in production companies.

Economic and business operating income: concept and essential elements. The properties of the business-operating income. The principles for determining the income for the business year. The typical components of operating income. Principles for determining working capital.

Readings/Bibliography

L. Marchi (a cura di), 2010, Contabilità d'impresa e valori di bilancio, IV edizione, Giappichelli Editore, Torino. -

P. Berlini, N. Carlini Cuttin, L. Semprini, S. Vignini, 2020, Manuale di contabilità generale, Maggioli Editore, Rimini.

S. Vignini, 2003, Il controllo di gestione nelle ODV. Alcuni elementi per il controllo dell'efficacia, Clueb, Bologna.

Materiale integrativo fornito durante il periodo di svolgimento delle lezioni.

Teaching methods

Frontal lessons for a total of 10 credits

Assessment methods

The exam is carried out in written form and provides for an assessment out of thirty. In addition to answering a question concerning the method, students will have to carry out exercises in which they demonstrate their ability to apply the tools acquired to analyze the situation of a company.

Office hours

See the website of Stefania Vignini