BUSINESS ADMINISTRATION

The course will provide the students with: (a) an overview of business economics and management principles; (b) the basics of financial reporting and financial statements analysis.

None

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.

1) Business as a going concern: basic operational and financial cycles. 2) Financial choices: equity and financial debt
 Financial reporting and users decisions. 3) Financial statements for the representation of business activities. 4) Accounting for financing, purchasing and sales activities. 5) Balance sheet and income statement.

Fiori Tiscini, Economia Aziendale, Egea 2020

Frontal lectures, exercises in class

The student will be evaluated on the basis of the individual scores achieved on the final written exam (individual), designed to assess the knowledge and understanding of teaching and the autonomy of judgment. The written test consists of a mix of multiple choice questions and true/false questions and balance sheet 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 (both in the question section and in the balance sheet exercises’ section) will result in failure to pass the exam. Correct answers to all multiple-choice questions, an excellent level of preparation in all open questions and the correct execution of all the exercises will result in a score of 30/30. The correct answer to an additional question about current economic events will result in a score of 30/30 cum laude.

Real interest in the topic and presentation of a structured abstract and references about the thesis’ proposal