- 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 and read a financial statement drawn up according to the rules of the civil code. 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. Learning skills: The economic and business knowledge acquired during the course will allow the student to autonomously understand and interpret the national accounting standards and the forecasts relating to the preparation of the financial statements. 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.

Giovanni Fiori-Riccardo Tiscini Economia Aziendale Milano, Egea, 2020

Frontal lectures, practical team-work, case studies,

The student will be exclusively evaluated (100%) on the grade obtained during the final exam. The written test consists of a mix of open-ended questions, true/false, multiple choice questions and 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