GI/0034 - ECONOMIA AZIENDALE
Academic Year 2020/2021
Free text for the University
ISABELLA FADDA (Tit.)
- Teaching style
- Lingua Insegnamento
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The Business and Accounting course aims to provide students with the fundamental knowledge concerning the conditions of existence and development of those particular social organizations that are called "business entities" (in Italian aziende). The course focuses mainly on enterprises of which it studies the operations dynamic as well as their impact on two main business administration measures, namely, equity and income. About these measures, the central goal of the course is to provide students with the necessary skills to:
Recording and measure the primary operations through financial accounting,
Preparing and studying the primary accounting documents (Income Statement and Balance Sheet)
In line with the Dublin Descriptors, the learning skills acquired at the end of the course are as follows:
1) Knowledge and understanding:
The student will acquire the fundamental knowledge regarding:
a. the characteristics of the economic entities and the leading theories on their operation;
b. the different management operations and the related figures;
c. financial accounting bookkeeping techniques and general-purpose financial reporting;
The course will enable the student to understand the nature of the single items reported in the financial reports, as well as the business general financial performance and position.
2) Applying knowledge and understanding:
Through the education acquired, the student will be able to:
a. record the primary management operations using the double-entry bookkeeping method, to determine the operating income and the related working capital and to prepare the Income Statement and Balance Sheet.
b. carry out simple economic evaluations concerning the incidence of the costs on business' incomes and to the effects of management operations on financial flows.
3) Making judgments:
Through the knowledge gained, the student will be able to identify and interpret the key variables necessary for making judgments concerning business organizations general equilibrium
4) Communication skills:
The student will be able to address the discussion of topics covered during the course using the technical language necessary to describe different organizations' realities and events adequately.
5) Learning skills:
The student will be able to undertake further study, also independently, in the field of financial accounting and more generally in the field of business administration.
Basic knowledge of commercial law and tax law
Organisations and business entities
Main management operations
End of period income
Information systems and double-entry bookkeeping
The balance sheet
Sound management conditions
Analysis of financial performance indicators
Fundamentals of commercial computing
The course is scheduled for 48 hours, in which time we'll have both theoretical and practical lectures.
Verification of learning
Exam test changes following the COVID-19 emergency
Until assessments will be carried out electronically, the exam will be structured as follows:
1. One or more multiple-choice questions batteries
2. Telematic colloquium
At first, the date and the time for the evaluations referred to in point 1 will be communicated. After that, the date and time for the colloquium will be set and communicated.
Students must verify that their "@students.unica.it" email is entered in the ESSE3 system. In this way, it is easier to access the "channels" of the Teams software during the exam sessions.
We will assess learning through a written test which consists of three parts:
1) a first part seeks to verify the acquisition by the student with the knowledge concerning basic theoretical concepts (Part A) through a set of multiple-choice questions (assessment of knowledge and understanding);
2) a practical part (Part B) aimed at testing the student's ability to apply theoretical knowledge concerning bookkeeping and business calculation. This capability is checked by carrying out exercises which are similar to those carried out during the teaching course (assessment of ability to apply knowledge and understanding);
3) a part aimed at deepening the evaluation of the knowledge and understanding of the topics covered in the course, as well as at assessing the communication skills and the student's autonomy of judgment (Part C).
We will evaluate each part of the test is with a score ranging from 0 to 30. To pass the exam, students must obtain a grade of not less than 18 in each of the three parts of the test. The final grade is equal to the average of the marks obtained in every single part of the test.
The final score is:
- 18/30. Students have to prove ability in double-entry bookkeeping and financial report preparation. They show education concerning topics from 1 to 9 syllabus points;
- 30/30, also cum laude, for the student who demonstrates not only to have acquired a perfect knowledge of the subjects covered during the course - through a dissertation characterized by mastery of language, including the technical ones - but also the ability to systematize logically and coherently the acquired knowledge.
For students who attend classes, there is the possibility to take the written test in two parts - the first during the half-term interruption and the second at the end of the term. Passing both written exams allows students to obtain a grade, which is equal to the average of the degrees earned in the two above mentioned tests.
A. Pavan, L'amministrazione economica delle aziende, Giuffrè
Chap. 1: paragraphs 1.2. - 1.3)
Chap. 2.1 , 2.2., 2.3
Chap.3: paragraphs 3.1, 3.2, 3.3, 3.4, 3.5, 3.7, 3.8, 3.11
Chap. 7: paragraphs 7.2, 7.4 + Appendix 7.B and 7C
Chap. 8, par, 8.1, 8.2.
Further material will be uploaded in the Course e-learning channel
The slides and exercises used in the course will be available on a dedicated web page on the Unica e-learning channel