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 and exercises. Classroom activities are in-person, involve frontal teaching and interaction, with student participation encouraged. Each credit requires 7.5 hours of classroom time and 17.5 hours of self-study.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via reference office consulting the University webpage:
https://www.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.

Assessment takes the form of a written exam comprising (i) questions on the theoretical/foundational section, designed to demonstrate an understanding of theoretical concepts and the ability to articulate the material effectively, and (ii) practical accounting exercises to verify the ability to prepare accounting entries using the double-entry method and to demonstrate an understanding of the nature of the recorded values.
The questions in the first section follow the same format as those found in the "Exam Question Examples" file available on Moodle.
The accounting exercises are structured similarly to the practice exercises (and their solutions) provided on Moodle.
To achieve a passing grade, students must have mastered at least the fundamental concepts of both the institutional and functional aspects of accounting.
To achieve an excellent grade, students must demonstrate a thorough understanding of not only the fundamentals but also the more detailed and technical aspects, understanding nuances and fully articulating their thinking in the exams.
During the written exam, students who appear unable to proceed with the test may be asked by the instructor to stop and instead take an oral interview; this is intended to guide them toward better preparation and a deeper understanding of the course material.

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.

Aspects relating to gender issues
When addressing the company's social aspects and sustainability goals, the importance of good corporate governance—manifested in various areas, including gender equality—will be highlighted.

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. Based on the knowledge acquired, the student will be able to develop communication skills regarding the articulation of fundamental concepts in business economics and accounting. 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.