Ateneo - UPO

The unit consists of the following key areas: 1. Business administration and management; 2. Accounting. As per business administration and management, the following topics are addressed: - the enterprise system: definition, general and specific environment, climate change and its impact on enterprises, the financial and economic health of the firm and the characteristics of the business system; - the firm's analysis of the functional areas (and alternative approaches); - functional areas of the industrial enterprise: strategic planning, marketing, production and logistics, research and development, finance, organization and personnel, administration and management control. Regarding the accounting area, the following main topics are analyzed: - the double entry method for recording transactions and administrative events; - the main administrative events: purchases of goods and services, purchases of fixed assets, sales of goods and services, collections and payments in national and foreign currency, salaries of employees, financing transactions; - Adjusting and closing the accounts and preparing the financial statements.

L. Brusa (a cura di) Lezioni di Economia Aziendale, Seconda edizione, Giappichelli, 2013.
M. Campra – V. Cantino, Contabilità e bilancio d’esercizio, Giappichelli, 2000.
M. Campra, La contabilità aziendale” – Il Sole 24 ore, edizione 2007, ristampa 2009
Slides, case studies and other materials provided by the lecturer and made available on moodle.

The course aims at providing the basic knowledge regarding two aspects of businesses: their structure (elements, forms and organization) and their operations, focussing on how the different functions of the firms are carried out in different industries. Moreover, the understanding and application of accounting methods for the preparation of financial statements is another specific aim of the course.

None.

Frontal teaching and business cases.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/servicesstudents-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.
When dealing with ESG aspects and the sustainability objective, the importance of good corporate governance will be highlighted in the various profiles, including gender equality.

The ECTS credits can be acquired through (i) two partial written tests or (ii) a general written test on the whole program in the ordinary exam sessions.
The first partial test will be held upon completion of the first 6 credits and will be the only test to be taken for those enrolled in the Law degree who need only the first 6 credits of the course in their career.
The second partial test of 4 ECTS will be held at the end of the 10 credits and can also be taken in the first January session by students who have passed the first partial test.
The second partial test of 4 ECTS can be taken by submitting the paper for evaluation only once (the sessions from which the student withdraws and walks away without handing the paper to be assessed do not count). If a student does not obtain a sufficient grade or if they decide not to accept the grade obtained, they must take the general test.
In the ordinary exam sessions it will be possible to take the test of 10 ECTS for students of the Tourism Promotion and Management course and of 6 ECTS for Law students.

BUSINESS ADMINISTRATION AND MANAGEMENT - text 1 (Lezioni di Economia Aziendale – Giappichelli)
Part One - The Company System
Chapter 1 - The company system and its environment.
Climate change and its impact on the firm.
Chapter 4 – Corporate social responsibility.
Part Two – Financial and economic health of the business and financial statements
Chapter 6 – The financial and economic health of the business.
Chapter 7 - The financial statements (paragraphs 1, 2 and 3).
Part Three - Functional Areas and Processes
Chapter 8 - Analysis of the company by functions and processes.
Chapter 9 - Business strategy.
Chapter 10 - Marketing.
Chapter 11 - Production and logistics.
Chapter 12 – Innovation.
Chapter 13 – Corporate finance.
Chapter 14 – Organization and personnel.
Chapter 16 - Strategic planning and management control.
ACCOUNTING (text La contabilità generale, Il Sole 24 ore)
Chapter 1 - Information needs and the company’s information system.
Chapter 3 - The general accounting information system.
Chapter 5 – The active cycle.
Chapter 6 – The passive cycle.
Chapter 7 – The cycle of investments in fixed assets.
Chapter 8 – The financing cycle.
Chapter 9 – Personnel management. Adjusting and closing the accounts.

1. Ability to apply knowledge and understanding. The knowledge acquired during the course will increase the student’s strategic, managerial and organizational skills and competences to be applied in business realities. In particular, the student will acquire the technical-economic language of business disciplines and be able to formulate the economic analysis of business processes and to grasp the critical elements that characterize the areas of activity carried out by the company. 2. Making judgements. The course will allow the student to develop an autonomy of judgment and will put the student in a position to properly assess general businesses’ health and stability, or the implications of specific transactions. 3. Communication skills. On the basis of the acquired knowledge, the student will develop communication and relational skills for business consulting activities and to carry out strategic evaluations, in job positions related to the relative function. 4. Learning skills. The study of the discipline will allow the student to understand the business dynamics by framing the analysis of the single transaction or event in the unitary and coordinated vision of the company and the economic environment in which the company carries out its activity.