Instructional goals
The course has as its instructional goals the acquisition of functional knowledge: - firms into socio-economic context; - management process; - accounting.
Prerequisites
None
Intended learning outcomes
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.
Course Contents
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.
Reference Books
Economia Aziendale - a cura di Fiori, Tiscini, EGEA terza edizione
Teaching Methods
Frontal lectures
e-learning lesson, practical team-work, case studies,
Assessment Method
The student will be evaluated on the basis of the individual scores achieved on:
• Midterm Exam: 20% of the final grade (A midterm assessment is scheduled. It will not exempt students from the final exam but will follow the same format as the final examination);
• Final exam: 80% of the final grade (A written examination consisting of a combination of open-ended questions, multiple-choice questions, and exercises. Through these, students will be required to demonstrate their knowledge of the theoretical concepts covered in the course and their ability to apply them to practical cases.).
Students who do not take the midterm exam will be assessed solely on the final examination.
The failure to achieve at least the score of 18/30 will result in failure to pass the exam.
Thesis assignment criteria
Research skills
Week 1
Introduction to the course. The companies.
Week 2
Corporate Governance. The business group.
Week 3
The business operations circuit.
Financing with equity and debt capital.
Week 4
The production factors.
Week 5
The sales.
Classroom exercises.
Week 6
The accruals and the net income
Week 7
The adjustments: depreciation and amortization. The final stock of raw materials
Week 8
Other accruals, unearned revenues and prepayment costs.
Classroom exercises.
Week 9
The Financial Statement: the income and capital.
Week 10
The Financial Statement by Italian law.
Classroom exercises.
Week 11
The economic equilibrium
Week 12
The financial equilibrium.
Sustainability.