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


ACCOUNTING AND BUSINESS ADMINISTRATION I
ECONOMIA AZIENDALE E RAGIONERIA I

A.Y. Credits
2022/2023 8
Lecturer Email Office hours for students
Francesca Sgrò
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 / L-33)
Curriculum: generico
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

At the end of the course, students have a basic knowledge of business phenomena. They know the different classes of firms and organizations (for-profit firms, public organizations, and non-profit firms) and their specific configurations and groups of companies. They know the characteristics of the firm as a system and the elements that compose it. They can verify the presence of economic and financial equilibrium conditions, being familiar with the appropriate business administration vocabulary and concepts. Finally, they can describe the elements of financial statements and read a financial statement.

Program

The complete scheduling of the program (timetable) will be inserted on the Moodle Platform

Teaching PROGRAM

1. Economic activity and business activity
1.1 The nature of economic problems over time and space. Differences between economics, business administration and accounting
1.2 The business system and its relationship with the environment
1.3 Classes and types of companies
 
2. The business system
2.1 The business system and its subsystems: organizational, operations and management, asset and information systems
2.2 The institutional structure of a company: legal subjects and economic subjects
2.3 The organs of the economic governance and management of a company

3. The economic behavior of firms
3.1 Corporate decision-making
3.2 Objective and bounded rationality models
3.3 The decision-making structure
3.4 Organization and Personnel Management
3.5 Concept, configurations, and the qualitative and quantitative composition of capital
3.6 Working capital. Calculating total income. Operating income and the preservation of capital
3.7 Costs and revenues in the business system
3.8 Investments and financing needs.  Funding choices. Self-financing. 
3.9 Cost effectiveness and efficiency. 

4. The accounting and business information system; journal entry, original entry and posting entry
4.1 Accounting methods: the double-entry system applied to the income system. The accounting plan, accounting books and records.

4.2 The setting up of a company. The main accounting entries: credit and debit entries, personnel entries and pay-roll records, commercial entries (purchase and sales entries), surpluses and losses, etc.

4.3 Closing and opening entries

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 a firm's behavior and decision-making process in the context of Business Administration. 

Applying knowledge and understanding: Students should be able to appropriately and flexibly apply their knowledge in order to analyze the company from an economic and financial perspective. Students should also be able to read and correctly interpret an annual report.

Making judgments: Students should have the ability to integrate knowledge gained during the course and to handle complexity and formulate judgment independently about the economic 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 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 theoretical lessons will be integrated with guided exercises


Didactics, Attendance, Course Books and Assessment

Didactics

The course involves the use of different teaching methods: lectures; presentation of case studies/seminars;

Attendance

Strongly Recommended.

Course books

1) M. Paoloni, P. Paoloni (2021), Introduzione e orientamento allo studio delle aziende, Giappichelli, Torino. Parti del testo da non studiare: capitolo 5 e capitolo 6.

2) M. Paoloni, M. Celli, Introduzione alla contabilità generale, Cedam, Padova, Seconda edizione, 2020.

Excluding:

Chapter III : 3.2 Cenni sui criteri di valutazione degli elementi….

Chapter VI: 6.6 Altre componenti del sistema informativo…

Chapter X SCRITTURE DI GESTIONE:

1.3. Acquisti di beni e servizi sul mercato internazionale

2.3. Vendite sul mercato internazionale

2.5.8. Factoring

5.4: Prestiti obbligazionari

6. Scritture relative agli investimenti finanziari

8.2. e 8.3. Scritture relative alle imposte dirette

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

3) Paoloni M., Mattei G., Paoloni N., Eserciziario di Economia Aziendale e Contabilità, Cedam, Padova, 2018.

Assessment

The exam consists of a written test (exercises, closed and open questions) lasting 2 hours.

Additional Information for Non-Attending Students

Didactics

See information for attending students.

Course books

See information for attending students.

Assessment

See information for attending students.

« back Last update: 02/08/2022

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