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Social sciences and humanities

Subject: BUSINESS ECONOMICS (A.A. 2023/2024)

degree course in ECONOMICS AND FINANCE

Course year 1
CFU 12
Teaching units Unit Economia aziendale
Business Studies (lesson)
  • TAF: Basic compulsory subjects SSD: SECS-P/07 CFU: 12
Teachers: Paolo CASELLI, Cinzia PAROLINI
Exam type written
Evaluation final vote
Teaching language Italiano
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The first part of the course aims at presenting the core concepts of management as well as an interpretation framework for complex economic phenomena.
The second part of the course is focused on accounting techniques to be used during and at the end of the fiscal year. The course presents how to evaluate the most important financial items and the accounting principles which have to be used in the construction of financial statements.

Admission requirements


Course contents

Business Economics:
1. Different kind of economic organizations
2. Business choices and economic analysis
3. Accounting and Financial statements
4. Financial Statements analysis (introduction)
5. Business Strategy (introduction)
1. Accounting techniques
2. Accounting recording during the fiscal year
3. Accounting recording at the end of the fiscal year
4. Accounting principles

Teaching methods

The course includes 96 hours of lectures to which the student is strongly encouraged to participate actively. In addition to the lectures, 204 hours (for a total of 300 hours of work) are estimated for individual study. 3 lectures (6 hours) are delivered as online lessons. For the first part of the course (which will certainly be held online) the delivery methods will be completely revised in order to ensure a strong interaction both with the teacher and among students.

Assessment methods

The assessment on the first part of the course (1st semester) is differentiated according to whether the students attend the course or not. To be considered “attending” students must carry out a series of group and individual assignments/tests during the semester. Attending students will be assessed as follows: - 30% intermediate assignments - 70% final exam consisting of 30 closed questions (also numerical), 1 exercise on economies of scale / BEP, 1 open question Besides, the professor will award a maximum of 1.5 additional points to the above evaluation on the basis of class participation Non attending students will be assessed 100% with a final test consisting of 30 closed questions (including numerical ones), 1 exercise on economies of scale / BEP, 2 open questions The final examination for the part of accounting is also a written exam and is divided into three parts: the first part built on multiple-choice tests on theoretical topics in order to verify the knowledge on the theoretical topics related to accounting and financial statements; the second part is dedicated to the ability to perform the accounting records for transactions taking place during the year period; finally, the third part requires the use of the logic of measurement and detection of the final financial statements.

Learning outcomes

1. Knowledge and understanding
Understand the importance of firms’ activities in economic terms. Having the ability to identify the models and tools used for the analysis and evaluation of business activities.
2. Know-how and skills
The course in addition to theoretical knowledge, offers also models and tools adopted by companies to manage and measure their economic activity in order to facilitate the application of business theory.
3. Judgment
The course provides students with the tools to create in a structured way a judgment on the economic sustainability of the economic activities carried out in the various institutions.
4. Communication skills
The communication skills is linked to the development of the ability to express in a clear and comprehensive concepts of business administration. The student is able to determine and communicate the value produced by firms and make a judgment on their efficiency and effectiveness.
5. Competences:
Create an adequate knowledge on the operations and economic combinations of all types of businesses; Acquire methodological skills - useful operational decision-making and evaluation of the activities of the company.