The course has as its instructional goals the acquisition of functional knowledge: - firms into socio-economic context; - management process; - accounting.

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course - will acquire full knowledge of the main operating logics of companies, as well as the preparation of the financial statements. The acquisition of such knowledge will be ascertained through a final written test. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret , also with respect to concrete cases, the main values of the financial statements. The presence of online content in the digital platform of the course and the carrying out of practical exercises will make it possible to verify in real time the skills acquired by the students. Making judgements: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to understand the judgments on the main company performance. The student will also acquire the basics to independently evaluate such data by formulating his own critical judgment on the main accounting results. Communication skills: At the end of the course the student will be able to master, with adequate terminological precision, the economic-business vocabulary of the subject. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed.

The main topics are: - Introdution to Business Administration; - The Firm; - Corporate Governance; - Business Groups; - Management operations; - Income and working capital; - Introduction to the Financial Statements; - Introduction to Accounting; - Financial ratios; - Operating and financial leverage.

Carlo Caramiello, L’azienda, Giuffrè, 1993 Carlo Caramiello, Capitale e reddito, Giuffrè, 1993 Fabrizio Di Lazzaro, La performance del valore, Giappichelli, 2003 Fabrizio Di Lazzaro, Paolo Malagrinò, Esercizi svolti di economia aziendale, Giappichelli, 2008 Slides

Frontal lectures e-learning lesson, practical team-work, case studies,

The student will be evaluated on the basis of the individual scores achieved on: • Project Work: 30% of the final grade (valid for the first two exam sessions); • Final exam: 70% of the final grade (valid for the first two exam sessions). In the event that the exam is passed only after the first two sessions, the intermediate test will not be taken into account. The written test consists of open-ended questions and/or multiple choice questions and/or exercises, with which the student have to demonstrate knowledge of the theoretical notions of teaching, knowing how to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. The failure to achieve at least the score of 18/30 will result in failure to pass the exam.

Research skills

Yes