Ateneo - UPO

The course is characterised by two topics: accounting/financial statements and business administration.

– AA.VV., Lezioni di economia aziendale, second edition, Giappichelli,
Torino, 2013.
– Campra Maura a cura di, La contabilità aziendale, Il Sole 24 Ore, Milano,
2007.
Others textbooks:
– Campra - Cantino, Contabilità e bilancio Casi ed esercizi, Giappichelli,
Torino, book on line.
– Other exercises will be available thought the web site of the course.

The course is designed to provide a basic understanding of financial
accounting and business management of companies which produce
goods and services. The course is devoted to accounting and financial
statements presentation and to companies business and management
rules. The course is also focused on the understanding of the
environmental influences using also some specific business cases in
order to join the students to the” business reality”.
In detail, the objectives can be identified as follows:
1.Knowledge and understanding.
The course aims to provide students with the foundamental
terminology and Methodologies related to the business administration,
useful for representing and understanding the functioning of
companies.
2.Applying knowledge and understanding.
The acquired knowledge about business administration will make able
the students to develop technical, accounting, managerial and
organizational skills which are useful for the study of specific disciplines.
In particular, the student will acquire technical language related to
business disciplines. It will be given to him/her the opportunity to
acquire the concepts and the basic language of economic analysis of
business processes in order to capture the representative elements of the
companies and the determinants of their equilibriums.
3.Making judgements.
The course will enable students to develop autonomy of judgment and it
will place the student in the position to make considerations about the
company’s equilibriums and the business operations.
4.Communication skills.
Based on the acquired knowledge, students can develop
communication and social skills for business consulting. They will be
able to make accounting evaluations, when he/she work at the
company covering administrative positions.
5.Learning skills.
The study of the discipline will enable the student to understand
the business dynamics framing the analysis of the managerial
moments in the unified and coordinated vision of business events.

None

Frontal lectures, business cases and exercises will be used during the course.

This course is a prerequisite for the course of Accountancy.

The examination is written.
The examination is composed by two different sections, in order to
separately consider the knowledge about accounting/financial statements
and business/management.
The section business/management (theoretical part) will be verified
through some specific questions.
The methodological part (accounting/financial statements) will be verified
through some specific exercises about financial accounting and
bookkeeping.
The two sections are equally important. The final grade is the average.

The course is characterised by two topics: accounting and financial
statements and business and management. During the different lessons
the synergy between these two topics is clearly stressed.
1st part - Accounting and financial statements:
- The accounting system;
- Accounting for ordinary business transactions;
- Import and export;
- Fixed assets;
- Financing operations;
- Shareholders' Equity;
- Adjustments and closing entries;
- Presentation of Financial statements.
2nd part - Business and management:
- The enterprise as a system;
- The environmental influences;
- Main functional areas and processes;
- Marketing department;
- Organizational department;
- Administrative and Finance Department.

Knowledge of the Accounting system for business transactions and
financial statements and of the methodology for the detection of
administrative facts. Knowledge of the main mechanisms of composition
and operation of a company and of the management principles.