Ateneo - UPO

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

– AA.VV., Lezioni di economia aziendale, Giappichelli, Torino, 2013: Part I, II, III or AA.VV., Lezioni di economia aziendale SECOND EDITION, 2013, Giappichelli, Torino.

– Contabilità e bilancio d'esercizio CASI ED ESERCIZI e-Book, Campra M. and Cantino V., Giappichelli editore
or
– Campra Maura a cura di, La contabilità aziendale, Il Sole 24 Ore, Milano, 2007: chapter form 1 to 9.

Others textbooks:
– Frattini Giovanni, Contabilità e bilancio – Le rilevazioni, Giuffrè, Milano, last edition.
– 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. The teaching method is predominantly lecture-based, face-to-face lectures (DE - face to face learning).

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://uniupo.it/en/services/services-students-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.

The examination is written.
The examination is composed by two different sections, in order to separately consider the knowledge about business/management (section 1) and accounting/financial statements (section 2).
The section business/management (theoretical part - section 1) will be verified through some specific questions. The minimum score required to pass the "section 1" is 18/30.
The methodological part (accounting/financial statements - section 2) will be verified through some specific exercises about financial accounting and bookkeeping. The minimum score required to pass the "section 2" is 18/30.
The two sections are equally important. The final grade is the average.
To pass the written exam, it is mandatory to achieve at least 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;
- A brief overview of the role of women in listed companies in Italy.

In a nutshell, there are two expected learning objectives:
- autonomy of judgment that will put the student in the conditions to express considerations regarding the company

- knowledge of fundamental terminology and methodologies (related to business administration) to understand the functioning of a company.

In more detail, the expected learning objectives are:
1. Applying knowledge and understanding. The knowledge acquired during the course will allow the student to use the strategic, managerial and organizational skills and competences to be applied in the business realities. In particular, the student 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 the student to develop an autonomy of judgment and will put the student in the conditions to express considerations regarding the company balances and management facts.
3. Communication skills. On the basis of the acquired knowledge, the student 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 the student 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