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.

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

Accounting and Business Administration II

Planning and Control

Auditing

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.

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

The theoretical lessons will be integrated with guided exercises.

Exercise and exam examples will be made available on the Moodle online platform › blended.uniurb.it

During the week of 2 - 4 November 2023, an exam simulation will take place to allow students to evaluate the level of preparation acquired for the topics covered in class and prepare for the final exam.

Teaching

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

Innovative teaching methods

The teaching method will be supplemented by exercises and in-depth studies, which students will be able to carry out through the University Moodle platform.

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 written examination last 2 hours and includes exercises based on the Business Administration program, both relating to the theoretical part and the application of Accounting.

The evaluation criteria and the scale of marks are as follows:

• less than 18/30: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”.
• 18-20: competence level sufficient. In particular, the student attains the learning results described in “knowledge and understanding”.
• 21-23: competence level satisfactory. In particular, the student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”.
• 24-26: competence level good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”.
• 27-29: competence level very good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”.
• 30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Teaching

See information for attending students.

Course books

See information for attending students.

Assessment

See information for attending students.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.