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First Semester 
Teaching style
Blend/modalità mista, Convenzionale 
Lingua Insegnamento

Informazioni aggiuntive

Course Curriculum CFU Length(h)


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 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.


Students attending the course are expected to possess:
- Italian reading comprehension skills (essential)
- mathematical skills allowing to understand business calculus (important)
- logic skills that allow the systematization of the studied topics (important),


1. Business entity economics (2 hours)
2. Business entities: economic activity, objects, main actors (4 hours)
3. Business activity and management (2 hours)
4. Firms main running operations: financing, factors of production, acquisition, production and utility making, selling (7/8 ore)
5. Income and equity in enterprises (3 hours)
6. Information systems and double-entry bookkeeping (32 hours)
7. Production cost analysis and measurement (2 hours)
8. Business economics general equilibrium and decision rationale in private and public economic entities. Basic corporate governance concepts (3 hours)
9. Financial management: particularly capital needs and cash-flow creation (6 ore)
10. Basic concepts in the organization, planning, programming and controlling (4 hours)
11. Public organizations (2 hours)
12. Basic business mathematics (10 hours)

Teaching Methods

The course is scheduled for 72 hours, in which time we'll have both theoretical and practical lectures. Moreover, extra-time tutorship is provided mainly to support students in developing their accounting skills. All teaching materials are available for download on the teachers' web page in the teaching materials section.

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 "" 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.
Ordinary procedures.
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, Lamministrazione economica delle aziende, Giuffrè chapter I paragraph 1.6 excluded, chapters from II to IV, chapter VI, chapter VII paragraph 7.3 excluded , paragraphs 9.1 e 9.3.

C. Caramiello, Capitale e reddito. Giuffrè

More Information

The slides and exercises used in the lessons will be available on Professors Pavan and Fadda web page

Questionnaire and social

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