02529 - Business Economics

Learning outcomes

This course aims at enabling students to develop skills in the analysis and use of financial statements.
At the end of the course, students:

• should be aware that financial statements are used by stakeholders to assess the financial position and performance of entities;
• should be able to identify and utilise value-relevant information contained within financial statements in order to evaluate corporate performance and to take informed decisions.

Course contents

• Purpose and principles of business science.
• Representation of business processes.
• Economic and financial equilibriums: definitions and meanings.
• Fundamentals of accounting and the financial statements, particularly regarding not-for-profit entities.

Readings/Bibliography

No compulsory textbooks are established. During the course, the lecturer will provide references for possible, voluntary additional analysis and studies.

Slides, exercises, case studies and all additional materials examined during classes or available on the e-learning platform are part of the course programme.

Teaching methods

Lectures, exercises, discussion questions and case studies.

Assessment methods

Compulsory written exam. The exam includes three parts: 10 multiple-choice questions, with 4 options and only 1 right answer (10 points); 1 open question (10 points); 1 exercise (10 points). About multiple-choice questions, in the case of no answer, a score equal to zero is attributed; in the case of a wrong answer, a negative score equal to – 0,25 is attributed.

Written exams are distributed during the academic year as follows: three exams during the period May-July 2021; one exam in September 2021; one exam in the period October/November 2021; one exam during the period January-February 2022.

Teaching tools

All news and information related to the course and additional teaching materials will be available on the e-learning platform.

Office hours

See the website of Cristina Gianfelici