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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
Moodle portal

Aula virtuale su Microsoft Teams

Exam type written
Evaluation final vote
Teaching language Italiano
Contents download pdf download

Teachers

Paolo CASELLI
Cinzia PAROLINI

Overview

The course introduces students to the study and analysis of business phenomena, in the aspects of management, organization and accounting, according to the unified perspective that distinguishes the discipline. The course introduces students to the knowledge of some fundamental themes of business economics, so that they can, in the continuation of their studies, have a key to understanding the complex economic phenomena that characterize the life of manufacturing and other companies, public and private, with regard also to governance issues. In addition, the course will delve into issues related to accounting records using the double-entry method. The main management events typical of industrial and commercial companies and of the end-of-period transactions preparatory to the determination of the period result will be studied. In addition, the method of preparing financial statements for the period will be analyzed, with particular reference to the valuation processes required by legal regulations and national and international accounting standards. The training objectives of the course will be to:
- gain awareness regarding the roles played by households, businesses, public administration and nonprofit institutions within the economy;
- understand the purposes and behaviors of people and institutions in the economy;
- develop a critical sense of interpretation of business phenomena;
- convey the basic concepts and language of economic analysis of business processes;
- provide a dynamic and holistic view of the broad set of decisions faced by business management and the underlying assessments of economic viability;
- develop attitudes and skills for understanding the accounting methodology pertaining to the processes of classification, recognition and representation of values;
- make correct valuations.

Admission requirements

None

Course contents

Business Economics (6 CFU):
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)
Accounting (6 CFU)
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 84 hours of lectures in which the student is strongly encouraged to actively participate. Attendance at the course is not mandatory, but strongly recommended. Especially for those who have never studied accounting and budgeting, attendance at all sessions devoted to this topic is very important. In addition to the classroom, an individual study commitment of 200 hours is estimated (for a total of about 300 hours of work). All classes will be held in-person. There are also 3 additional online sessions available on Moodle to be taken at the times indicated in the schedule.

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 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.

Readings

- CODA-MINOJA-PAROLINI, Economia Aziendale e Management, Pearson, 2023.
- ANDREI-FELLEGARA, Contabilità gemerale e Bilancio d’impresa, VI Edizione, Giappichelli, 2019
- In alcune sessioni sono previsti materiali integrativi (note e casi) disponibili su Moodle