Ateneo - UPO

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

– Luigi Brusa (a cura di), Lezioni di economia aziendale SECOND EDITION, 2013,
Giappichelli, Torino.
– Maura Campra (a cura di), La contabilità aziendale, Il Sole 24 Ore, Milano,
2007: chapter form 1 to 9.
Others texts:
– Giovanni Frattini, Contabilità e bilancio – Le rilevazioni, Giuffrè, Milano,
last edition.
– Others texts and exercises will be at disposal on 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.

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.

Particular attention is paid to the gender dimension throughout the program, especially in the sections concerning organizational and corporate governance variables.

Assessment takes the form of a written exam divided into two parts: the first is designed to test knowledge of business economics theory through open-ended questions. Specifically, the first part consists of five questions, each worth 6 points.
The second part is designed to test knowledge of accounting methodology through exercises using the double-entry system and the preparation of financial statements. Specifically, the second part comprises four types of exercises with the following point values: A) six operational accounting entries to be prepared and analyzed (total of 12 points); B) two accounting entries to be completed and commented upon (total of 4 points); C) eight adjusting entries to be prepared and analyzed (total of 10 points); D) closing entries and preparation of financial statements (total of 4 points).
To pass the exam, the student must achieve a minimum score of 18/30 in both parts.

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;

1. Applying knowledge and understanding.
The knowledge acquired during the course will allow students to use
the strategic, managerial and organizational skills and competences to be
applied in the business realities. In particular, students must acquire
the technical-economic language of the company disciplines and be able
to formulate the economic analysis of the company processes and to
understand the critical elements that characterize the areas of activity
carried out by the company.
2. Making judgments.
The course will allow students to develop an autonomy of judgment
and will put students in the conditions to express considerations
regarding the company balances and management facts.
3. Communication skills.
On the basis of the acquired knowledge, students will be able to
develop communication and relational skills for the business consulting
activity and to perform evaluations of a strategic nature, in the job
positions related to the relative function.
4. Learning skills.
The study of the discipline will allow students to understand the
dynamics of the company framing the analysis of the single management
moment in the unitary and coordinated vision of the business facts and
the economic environment in which the company carries out its activity