Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


ACCOUNTING AND BUSINESS ADMINISTRATION I
ECONOMIA AZIENDALE E RAGIONERIA I

A.Y. Credits
2019/2020 8
Lecturer Email Office hours for students
Annalisa Sentuti
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Economics and Management (L-18)
Curriculum: COMUNE
Giorno Orario Aula
Giorno Orario Aula

Learning Objectives

Upon completing this course, students will be able to:

  • Define the concept of a company and its institutional and legal framework.
  • Analysing decision-making process and functional areas in the company.
  • Identifying sources of funding in a company.
  • Analysing the company from an economic, patrimonial and financial perspective.
  • Recordering, reporting and summarizing, financial information.
  • Be familiar with the appropriate business administration vocabulary and concepts

Program

This course introduces students to the basic concepts and principles of business administration in order to understand what business is, what it does, and its role in society. In this perspective, emphasis is placed on the businesses’ features and specific conditions that delineate their institutional and technical structure. The course also aims to help students to develop the skills they need to understand the principles and mechanics that regulate everyday business life. In addition, the course investigates accounting concepts, demonstrating how accounting information is recorded, summarized, and reported. 

Learning Achievements (Dublin Descriptors)

Knowledge and understanding: At the end of the course students should have acquired knowledge and understanding about the concept of a company and its institutional and legal framework and the basic patterns of firm behavior and decision-making proces in the context of Business Administration. 

Applying knowledge and understanding: Students should be able to appropriately and flexibly apply their knowledge in order to analyse the company from an economic, patrimonial and financial perspective, and also recorder, report and summarize financial information. Students should also be able to read and correctely interpret an annual report.

Making judgements: Students should have the ability to integrate knowledge gained during the course and to handle complexity and formulate judgment independently about the economic, patrimonial and financial perspectives of the business.

Communication: Students should be familiar with the appropriate business administration vocabulary, terminology and concepts.

Lifelong learning skills: Students should have good learning skills and be able to independently deepen knowledge gained during the course and acquire new knowledge, skills and abilities about models and tools of Accounting and Business Administration.

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Supporting Activities

The teaching material and specific communications from the lecturer can be found, together with other supporting activities, inside the Moodle platform › blended.uniurb.it


Didactics, Attendance, Course Books and Assessment

Didactics

Lectures and exercises.

Furthermore students are advised to participate in the 2-credit Seminar entitled “Laboratorio di Contabilità” (Accounting Lab), which will take place each Spring semester.

Attendance

Strongly Recommended

Course books

1) M. Paoloni, P. Paoloni (2009), Introduzione e orientamento allo studio delle aziende, Giappichelli, Torino, chapter 8 and chapter 9 excluded.

2) M. Paoloni, M. Celli (2012), Introduzione alla contabilità generale, Cedam, Padova.

The following parts of the textbook are NOT included in the exam program and therefore  DO NOT need to be studied:  :

Chapter X SCRITTURE DI GESTIONE, paragraphs:

- 10.1.4: Acquisti di beni e servizi sul mercato internazionale

- 10.3.3: vendite sul mercato internazionale

- 10.4.8: Factoring

- 10.6.4: Prestiti obbligazionari

- 10.7: Scritture relative agli investimenti finanziari

- 10.9.3: Scritture relative alle imposte dirette

Chapter XIII SCRITTURE RELATIVE ALLE VARIAZIONI DEI MEZZI PROPRI

Chapter XV: SCRITTURE DEI SISTEMI SUPPLEMENTARI: I CONTI D’ORDINE

Further reading and consultation text for preparing the exam:

M. Paoloni (a cura di), Esercitazioni di Ragioneria e di Economia Aziendale, Quattroventi, Urbino (ultima edizione).

Further teaching material can be found, together with other supporting activities, on the Moodle platform › blended.uniurb.it

The student can request to sit the final exam in English with an alternative course books.

Assessment

Written and oral examination.

The written examination (2 hours long) involves exercises concerning accounting.

The oral examination (which only takes place after one has passed the written part) involves questions on the entire examination program.

Additional Information for Non-Attending Students

Course books

See information for attending students.

Assessment

See information for attending students.

Notes

The student can request to sit the final exam in English with an alternative bibliography.

« back Last update: 21/07/19

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